Читать книгу 101 Ways to Save Money on Your Tax - Legally! 2022-2023 - Adrian Raftery - Страница 27

The DICTO has consolidated the following tax offsets:

 invalid spouse

 carer spouse

 housekeeper

 housekeeper (with child)

 child housekeeper

 child housekeeper (with child)

 invalid relative

 parent/parent-in-law.

The ATO may deem you eligible for the DICTO if the following applies:

 you contribute to the maintenance of your spouse, your parent (or your parent's spouse), your child (aged 16 or over) or siblings (aged 16 or over)

 your dependant was being paid either:a disability support, a special needs disability support or an invalidity service pensiona carer allowance for a child or sibling aged 16 or over

 your adjusted taxable income as the primary income earner was $100 000 or less

 your dependant's adjusted taxable income was less than $11 614

 you and your dependant were Australian residents (not just visiting).

If you satisfy the above and your dependant's adjusted taxable income was $285 or less and you maintained him or her for the whole year, you can claim the maximum dependant (invalid and carer) tax offset of $2833.