Tax and Your Family

• You don't have to lodge a combined tax return if you have a partner (as happens in some other countries). Joint income is recorded separately in each partner’s tax return.
• You need to show on your tax return that you now have a partner, and disclose his or her taxable income each year. 
• Your combined income is taken into account if you don't have private health insurance (you may have to pay the medicare levy surcharge –effectively an additional tax of up to 1.5% - if you are a high earning couple and one or both of you does not have a qualifying private health policy) as well as when calculating some benefits such as family tax benefits.
• If you elect to change your name, the details will need to be updated before your tax return is lodged. The easiest way to do that is online or you can do it by phone. You’ll need to verify your identity with the ATO when you do it, so you’ll need documents such as your birth certificate or marriage certificate. You cannot notify the tax office simply by noting it on the front cover of your next return as used to be the case.

If you pass the relevant income and age tests you may be able to claim an Invalid and Invalid Carer Tax Offset if your partner is genuinely unable to work because they are an invalid or they care for an invalid (the invalid must be receiving a Government disability payment to qualify). In order to qualify, your partner's income must be less than $13,482 (for the 2025 year).

You can't claim the tax offset if you maintain: 

• Your partner who is an invalid or invalid carer and your adjusted taxable income is more than $117,194 (for the 2025 year).
• An invalid or invalid carer who is not your partner and your and your partner's adjusted taxable income is more than $117,194 (for the 2025 year).

Depending on your combined income you may also be entitled to claim a reduction in the amount of Medicare levy you pay. Any other tax benefits you may be entitled to will be determined on the basis of your income. A partner includes someone to whom you are married or living in a de facto relationship with (including same-sex relationships).

No. Maintenance payments are not tax deductible.

At H&R Block nothing is too complicated. We can assist you with any number of tax questions. Find an office near you and book an appointment online or call 13 23 25.