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LainRobertson(Initiate)Initiate
10 July 2024

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

7,483 views
4 replies
7,483 views
4 replies

Most helpful response

Most helpful reply

Taxduck(Taxicorn)Taxicorn
10 July 2024

You can only claim work deductions directly related to the earning of assessable income. So obviously you can't claim expenses incurred by someone other than yourself.

Work deductions can't be claimed if there was no income earning activity (i.e no job)

Your spouse is a dependent for tax purposes.(regardless of income)

Dependents:

  • your spouse
  • your child under 21 years old
  • your child, 21 to 24 years old
    • receiving full-time education at a school, college or university, and
    • whose adjusted taxable income for the period was less than the total of $282 plus $28.92 for each week you maintained them.


All replies

Most helpful reply

Taxduck(Taxicorn)Taxicorn
10 July 2024

You can only claim work deductions directly related to the earning of assessable income. So obviously you can't claim expenses incurred by someone other than yourself.

Work deductions can't be claimed if there was no income earning activity (i.e no job)

Your spouse is a dependent for tax purposes.(regardless of income)

Dependents:

  • your spouse
  • your child under 21 years old
  • your child, 21 to 24 years old
    • receiving full-time education at a school, college or university, and
    • whose adjusted taxable income for the period was less than the total of $282 plus $28.92 for each week you maintained them.


LainRobertson(Initiate)Initiate
10 July 2024

Thanks, @Taxduck.


That's extremely helpful and greatly appreciated.


Despite not having an income and therefore no PAYG summary (excluding perhaps a dollar or less as we don't have such bank accounts), should we still be lodging a tax return for my partner? In the same spirit as a "zero activity" business submission?


Cheers,

Lain

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Partner deductions when they're not working. | ATO Community