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Dependent spouse tax offset
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Who is eligible to claim the dependent spouse tax offset?
You are eligible to claim a dependent spouse tax offset for any period in 2008–09 that you had a spouse and you met all these conditions:
* you maintained your spouse – see What is maintaining a dependant? in Dependants and separate net income
* your spouse was a resident – if you are unsure, read Residency - overview
* you were a resident at any time in 2008–09
* neither your spouse (if they were your spouse during that period) nor you were entitled to FTB Part B or were only entitled to it at the shared-care rate (for more information on FTB, visit the Family Assistance Office website at www.familyassist.gov.au or contact the Family Assistance Office.
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Note
A spouse can be married or de facto.
For the 2008-09 income year, you are not eligible for the dependent spouse tax offset if your taxable income is over $150,000.
From 1 July 2009 (income year 2009-10), instead of using taxable income to determine your eligibility to claim this offset, your adjusted taxable income will be used. Adjusted taxable income includes your taxable income plus additional income components. You will not be eligible for this offset if your adjusted taxable income is over $150,000.
Adjusted taxable income will also be used instead of separate net income to calculate your spouse's income for this offset.
For more information refer to Changes to income tests.
How much can you claim?
The maximum spouse tax offset you may be able to claim is $2,159. You may be entitled to a partial tax offset if:
* you had a spouse for only part of the income year, or
* you met all of the eligibility conditions for only part of the income year – for example, if your spouse ceased to be a resident during 2008–09 or you (or your spouse) were not entitled to FTB Part B for part of the year.
Reducing your maximum available dependent spouse tax offset for SNI
Your spouse’s separate net income (SNI) for the period(s) you are claiming a spouse tax offset reduces your claim by $1 for every $4 by which their SNI exceeded $282 (see steps 6–10 of worksheet). You cannot claim a spouse tax offset if you had a dependent spouse for the whole year and your spouse’s SNI was more than $8,918. Read Dependants and separate net income.
Go to the worksheet. Follow steps 1–5 to work out your maximum available tax offset amount for the period(s) you are eligible to claim. Then follow steps 6–10 to work out your allowable tax offset claim after any reduction for your spouse’s separate net income (SNI). Then work through steps 11–12, if they apply to you, to complete this worksheet. |
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大力推荐几个用过最好的粉底液, 超级赞！！！ (2009-5-8) tiffany_yuyu 
2009澳网日记 --Vamos Rafa！！！ (2009-1-19) joaquin 
楼主:icac
发表于 2009-9-15 15:52
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