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http://calculators.ato.gov.au/sc ... _2012.XR4&go=ok
Dependent relative tax offset
You are not eligible for a tax offset for your parent, spouse's parent or invalid relative if your adjusted taxable income (ATI) is over $150,000, or if you have a spouse, your combined ATI is more than $150,000.
To calculate your ATI, or the ATI of your dependant(s), for 2009-10 and future years, refer to the ATI calculator under Income tests calculator.
At least one of the following conditions must apply to each relative you wish to claim for:
you and the dependant lived in the same house,
you gave the dependant food, clothing and lodging, and/or
you helped to pay their living, medical and educational costs.
No tax offset will be available for:
a parent, if their adjusted taxable income is equal to or exceeds $7,186, or
an invalid relative, if their adjusted taxable income is equal to or exceeds $3,738
You cannot claim a tax offset if your dependant did not reside in Australia or they were only visiting you during a holiday in Australia - they must be a resident for tax purposes. You can claim a dependant tax offset only if you were an Australian resident for tax purposes.
Information you may need
Your dependant's adjusted taxable income (which you can calculate using the ATI calculator).
The number of days that your dependant was a resident in Australia.
The number of days that you maintained your dependant.
The percentage of maintenance that you contributed.
关于居住要求
Generally, a person is considered to be an Australian resident for tax purposes if:
they have always lived in Australia or they have come to Australia and live here permanently
they have been in Australia continuously for six months or more and for most of that time they worked in the one job and lived at the same place, or
they have actually been in Australia for more than half of 2011-12 � unless their usual home is overseas and they do not intend to live in Australia.
If a person goes overseas temporarily and does not set up a permanent home in another country, they may continue to be treated as an Australian resident for tax purposes.
Overseas students coming to Australia to study who are enrolled in a course that is more than six months long, are generally treated as Australian residents for tax purposes. |
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两岁儿童教育笔记 (2009-3-11) JuliaTung 
楼主:LM3S5749
发表于 2014-4-12 07:33
老妈不是pr，但是住了将近一年
