Hi, folks.
We're a family of three with one child and two adults.
My wife has not been working for around two years now and is also not claiming any government allowances. She is a permanent resident, but I don't believe that matters for tax purposes as she has a TFN and has paid taxes for decades.
My question is - given I am now paying her profession-related expenses such as professional body memberships, related exams and literature, is can we claim any of these normal expenses on my tax submission? Or, is there some way in which she should still be submitting a tax return and including these claims despite not receiving a PAYG summary? (The absence of which I'd assumed meant she did not need to submit a tax return, which in itself my be an incorrect assumption on my part.)
Last year, I did not include any of her expenses on my submission because I simply assumed I wouldn't be allowed to (given they are her professional deductions), but I figured I'd better ask, as it's a double-whammy with the reduced household income and my expenses markedly increasing.
Perhaps a brief, final question: does a partner that's not working nor claiming any government allowances count as a dependant? My assumption is no, but again, I don't know (even if my bank account feels it's a very clear yes).
Cheers,
Lain