Worried you’re missing part of your refund? Remember, the low and middle income tax offset isn’t a refund on its own – it’s used to offset (or reduce) the amount of tax you pay. The offset amount you may be entitled to is automatically applied and could range between $255-$1080, depending on things like your taxable income and how much tax you’ve paid.
My wife is currently studying and a requirement of her studies is to perform 60 hours of unpaid placement work. She is also required to purchase items of work clothing, study items and items for activities that are assessed with her studies.
As of yet, she has not had paid work for this financial year and my income has been used to pay for the items she requires to purchase for her placement work and her studying for future work. As she hasn't earned any taxable income and therefore will not be lodging a tax return to claim work expanses, am I able to claim on my tax return the items she was required to buy for her studies?