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.
A spouse is anyone you've lived with in a genuine domestic relationship at any point during the year. This includes de facto and same-gender couples. Even if you're not married, you may have a spouse for tax purposes. By including your spouse's income in your tax return, we can work out if you’re entitled to specific offsets, rebates or reductions. It also lets us know if you're liable for the Medicare levy surcharge. If you don't include your spouse’s income, we may need to amend your tax return which may leave you with a debt.
Do I have to include my spouse's income in my tax return?
Yes, even if you keep your tax affairs separate from your spouse, you'll still need to provide us with their income information. We need this information to work out whether:
You'll need to include your spouse's taxable income. Check through the spouse income labels on your tax return to see if there are other fields that apply to your spouse's income.
What if my spouse is a foreign resident for tax purposes?
Even if your spouse is a foreign resident for tax purposes, you need to declare that you have a spouse. You also need to include their global income in the spouse income disclosures on your tax return.
What if I don't know my partner's income details?
If you can't access your partner’s income details, you can make a reasonable estimate of these amounts. You can use information like:
your spouse's payment summaries from their employment
documents that outline any taxable government payments they received from Centrelink
bank or dividend statements.
What if I separated from my spouse or started a new relationship?
If you entered into a spousal relationship during the financial year, or separated from your spouse part-way through, you need to tell us the relevant dates. We use those dates to work out your entitlements.
If you separated from your spouse during the financial year and are now back together, you need to tell us the dates you separated and reunited. We’ll work out the number of days and apportion your entitlements for you.