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The ATO advises that new legislation changing entitlements to the dependent (invalid and carer) tax offset came into effect from 1 July 2012.

The ATO says that unless a tax agent's clients are eligible for a zone or overseas tax offset, they are no longer able to claim offsets for a:

  • spouse born on or after 1 July 1952
  • parent
  • parent-in-law
  • invalid relative.

Clients can only claim a tax offset for dependents in receipt of an invalidity pension or carer of such a person.

The ATO expects that very few taxpayers would be eligible to receive the new tax offset; however 32,512 taxpayers have made claims. As a result, it is stopping all returns with a dependent tax offset claim greater than $0 to review. The ATO will follow-up on any notices of assessment that have already issued.


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