Tax Incentives Tax Offset Claim Dependant Spouse Amount This is the value, during the relevant period, for the tax offset claimed for a spouse without dependent children or students, a full time child housekeeper or a housekeeper. Spouse for tax purposes means another person (whether of the same sex or opposite sex): - With whom the individual was in a relationship that was registered under a prescribed state or territory law - Who, although not legally married to the individual, lived with the individual on a genuine domestic basis in a relationship as a couple. A child-housekeeper is the individual's child who keeps house full time. Child includes adopted child, stepchild, ex-nuptial child or child of the individual's spouse. However a child who is a full-time student or a full-time employee is not considered to keep house full time. A housekeeper is a person who works full time keeping house for the individual and cares for: - a child aged under 21 years, irrespective of the child's adjusted taxable income (ATI) - any other child aged under 21 years who is a dependant and whose ATI is less than a specified limit - an invalid relative who is a dependant and for whom the individual can claim a dependent relative tax offset - a spouse who receives a disability support pension. Tax Offset Claim Dependent Invalid And Carer Amount This is the value, during the relevant period, for the tax offset for maintaining a dependent invalid or carer. A dependent relative is someone who depends on or needs aid, support, favour, etc. from the individual. The people who can be classified as dependent relatives are: - an invalid spouse - a carer spouse - an invalid relative (child, brother or sister 16 years old or older) or spouse's invalid relative - a parent, or spouse's parent. Tax Offset Claim Mature Aged Worker Eligible Working Income Net Amount This is the value, during the relevant period, for income from working less all expenses incurred in generating that income. Tax Offset Claim Medical Expenses Disability Aids Attendant Care Or Aged Care Related Indicator This indicates if the medical expenses being claimed as offsets are only related to disability aids, attendant care or aged care. A choice of TRUE/FALSE values. true = the medical expenses only relate to disability aids, attendant care or aged care. false = the medical expenses do not only relate to disability aids, attendant care or aged care. Tax Offset Claim Medical Expenses Net Amount This is the value, during the relevant period, for the tax offset for medical expenses less refunds from Medicare and private health insurers. Tax Offset Claim National Rental Affordability Scheme Entitlement Share Amount This is the value, during the relevant period, for the total share of the national rental affordability scheme tax offset entitlement amount. Tax Offset Claim Non Refundable Other Amount This is the value, during the relevant period, for non-refundable tax offsets not categorised elsewhere. Tax Offset Claim Non Refundable Other Code This is the code to identify the type of non-refundable tax offset claimed not categorised elsewhere. Valid values are: Joint Petroleum Development Area = Joint petroleum development area tax offset. Infrastructure Borrowings = Infrastructure borrowings offset. Tax Offset Claim Senior And Pensioner Code A code to identify the type of senior and pensioner tax offset. Valid values are: Single = At any time during the reporting period, the individual was single, separated or widowed. Eligible spouse lived apart = The individual and spouse were both eligible for the senior and pensioner tax offset, and at any time in the reporting period, had to live apart due to illness or lived apart because one of them was in a nursing home. Non eligible spouse lived apart = The individual's spouse was not eligible for the senior and pensioner tax offset, and at any time in the financial year, the individual and spouse had to live apart due to illness or lived apart because one of them was in a nursing home. Eligible spouse lived together = The individual and spouse lived together, and were both eligible for the senior and pensioner tax offset. Non eligible spouse lived together = The individual and spouse lived together, and the individual's spouse was not eligible for the senior and pensioner tax offset. Tax Offset Claim Superannuation Contribution Spouse Amount This is the value, during the relevant period, for tax offsets claimed for superannuation contributions on behalf of the individual's spouse. Tax Offset Claim Total Amount This is the value, during the relevant period, for the total of all tax offsets being claimed. Tax Offset Claim Veteran Code This indicates, during the relevant period, the living arrangements of the person with respect to the Veteran tax offset. Valid values are: Veteran War Widow Widower = The individual was a veteran, war widow or war widower. Spouse Veteran War Widow Widower = The individual's spouse was a veteran, war widow or war widower. Both = Both the individual and the individual's spouse were a veteran, war widow or war widower. Tax Offset Claim Zone Or Overseas Forces Amount This is the value, during the relevant period, for the tax offset where the individual lived or worked in a remote or isolated area of Australia, not including an offshore oil or gas rig, or served overseas as a member of the Australian Defence Force or a United Nations armed force. Remote areas are classed as either zone A or zone B. There are also special areas within these zones. To qualify for the tax offset, the individual taxpayer must have lived or worked in a remote area (not necessarily continuously) for: - 183 days or more during the applicable reporting period, or - 183 days or more during the period one year prior to the applicable reporting period (including at least one day in the current applicable reporting period) and did not claim a zone tax offset in their previous tax return. The Individual taxpayer is eligible for an overseas forces tax offset if they served in a specified overseas locality as a member of the Australian Defence Force or a United Nations armed force in the applicable reporting period and income relating to that service was not specifically exempt from tax.