| If you had a dependent spouse for the whole year and neither of you were entitled to family tax benefit (FTB) Part B at any time during the year, write $2,159 at (d), then continue from there. |
If you had a dependent spouse for only part of the year and neither of you were eligible for FTB Part B during that period, work out the number of days you had a spouse and multiply this number by $5.92 (the daily rate).
Write the amount at (a). | $ | (a) |
If you or your spouse was eligible for FTB Part B at any time during the year:- For the period you had a dependent spouse, work out the number of days that neither of you were entitled to FTB Part B.
- Multiply this number by $5.92. Write the amount at (b).
| $ | (b) |
| If you or your spouse was eligible for FTB Part B at a shared-care rate at any time during the year: | $ | (c) |
| Work out the number of days that you or your spouse was eligible for FTB Part B. | days | (p) |
| Multiply this number by $5.92. | $ | (q) |
| Work out your shared-care percentage. Deduct your FBT shared-care percentage from 100%. | % | (r) |
| Multiply the amount at (q) by the percentage at (r) | | (s) |
| Write the amount from (s) at (c). if your FTB shared-care percentage changed during the year, add up the amounts from (s) and write the total at (c). |
| Add up any amounts at (a), (b) and (c). Write the answer at (d).This is your maximum available tax offset. It cannot be more than $2,159. | $ | (d) |
| If your spouse’s SNI for the period you are claiming a spouse tax offset was less than $286, the amount at (d) is your tax offset.If your spouse’s SNI was $286 or more for the period you are claiming a spouse tax offset, deduct $282 from their SNI and divide the remaining amount by 4. Round this down to the nearest dollar.Write the answer at (e). | | (e) |
| Take (e) away from (d). Write the answer at (f). This is your dependent spouse tax offset. | | (f) |
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