求教！ part year 的SPOUSE TAX !

andyxieyasi

求教！我和我老婆在去年的9月15日至今年的6月30日收入如下：
我：24233，老婆，8000，
按照规定，我们是应该可以申请SPOUSE TAX OFFSET 的，
但我今天重新看了一下ATO的规定：

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  

这里有一条我认为是很可怕的，我是在去年 9月份才登录的，那是不是我就不可以CLAIM SPOUSE TAX OFFSET 呢？

请教高手！ 非常感谢！

andyxieyasi

我刚才又看了一下，貌似2009-2010年度 没有了上面的那一条 规定：
For the 2009-10 income year, you will be eligible to claim a dependent spouse offset if all of the following apply:

your adjusted taxable income was $150,000 or less
your spouse’s adjusted taxable income for the year was less than $9,254
you met all the following conditions:
you maintained your spouse
your spouse was an Australian resident
you were an Australian resident
neither you nor your spouse were eligible for family tax benefit Part B or were only eligible for it at a shared-care rate.

不管怎么样，还请高手帮我解答一下，谢了！

linpo

同问！请高人解答呀

joanneyjp

啥叫maintain?是不是dependant on you的意思

linpo

maintain就是保持婚姻关系的意思

lovebandk

you were a resident at any time in 2008–09  
有啥异议吗？ 你们都是resident for tax purpose


但是你们的情况，你LP有8000的收入，并且并没有呆满一整个会计年
ato的要求是，配偶整年的收入少于9254，你们只来了9个半月就8000了，已经超出最大限度
没有Spouse Offset了

samuel

同意ls，9254*289/365=7327，也就是说你lp的收入如果超过了7327，就不能claim spouse offset。