Who qualifies as a dependent?
A dependent can get you a variety of tax benefits, including valuable offsets. In order to claim someone as a dependent, that person must be
- your spouse
- your parent or your spouse’s parent
- a child under 21 years old who is not a student
- a student under 25 years old who is studying full time at school, college, or university
- a child-housekeeper (your child who kept house for you full-time)
- an invalid relative (your child or sibling) 16 years old or older
In order to claim someone as a dependent, they must be an Australian resident for tax purposes.
You may be required not just to have a dependent, but to maintain them as well. Maintaining a dependent involves any of the following
- living with your dependent in the same house
- giving them food, clothing, or lodging
- helping them pay for living, medical, and educational costs