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you maintained your spouse
your spouse was a resident.
you were a resident at any time in 2005–06
you (or your spouse if they were your spouse during that period) were not entitled to Family tax benefit (FTB) Part B or were only entitled to it at the shared-care rate (for more information on FTB
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The maximum spouse tax offset you may be able to claim is $1,610. 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 2005–06 or you (or your spouse) were not entitled to FTB Part B for part of the year.
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 $6,721 |
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