Dependent tax offset - stopping returns for review

nswsky

今天收到ATO的update：
Dependent tax offset - stopping returns for review
New legislation changing entitlements to the dependent (invalid and carer) tax offset came into effect from 1 July 2012.
Unless your clients are eligible for a zone or overseas tax offset, they are no longer able to claim offsets for a:

    spouse born on or after 1 July 1952
    parent
    parent-in-law
    invalid relative.

Your clients can only claim a tax offset for dependents in receipt of an invalidity pension or carer of such a person.

We expected that very few taxpayers would be eligible to receive the new tax offset; however 32,512 taxpayers have made claims.

As a result, we are stopping all returns with a dependent tax offset claim greater than $0 for review. We will follow-up on any notices of assessment that have already issued.
如果你claim了以上offset， 看来要准备文件了。

lucy0308

很有用的信息，多谢LZ

jieh

大纳啊，请教个问题，丈母娘移民过来带孩子可以claim dependent tax offset不？等了三周了还没消息，是不是要准备材料了啊？

vinsonz

jieh 发表于 2013-10-4 07:18
大纳啊，请教个问题，丈母娘移民过来带孩子可以claim dependent tax offset不？等了三周了还没消息，是不是 ...

不是早讨论过，这情况不行啊。

jieh

vinsonz 发表于 2013-10-4 07:22
不是早讨论过，这情况不行啊。

法规变了么？去年就申请了啊，ato电话我，跟他们讨论了一下就批了

3IX37

jieh 发表于 2013-10-4 07:37
法规变了么？去年就申请了啊，ato电话我，跟他们讨论了一下就批了

unfortunately the Bill has passed the royal consent on 28 Jun 2013, and it is a current law now.

for more information, please refer to the below link, schedule 7, subdivision 61-A

http://www.comlaw.gov.au/Details/C2013A00085

JohnnySu

jieh 发表于 2013-10-4 07:18
大纳啊，请教个问题，丈母娘移民过来带孩子可以claim dependent tax offset不？等了三周了还没消息，是不是 ...

首先他们不一定是resident for tax purposes
其次今年的offset 要是残疾的父母才能申请。大多数人都是不符合条件的。

如果你现在发现条件不符，可以给ATO提供 voluntary disclosure。 这样可以减轻罚款。

luckyfreeman

年年=改