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Tax and Your Family

Tax and Your Family
Questions about family tax? Read H&R Block's FAQs for answers. If you can't find what you're looking for, call us at 13 23 25 today.
  • You don't have to lodge a combined tax return if you're married (as happens in some other countries). Joint income is recorded separately in each spouse’s tax return.
  • You need to show on your tax return that you now have a spouse, 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.
Contact H&R Block on 13 23 25 to speak with a tax expert to find out whether you are affected or not.

Since 1 July, 2009 the definition of 'spouse' has changed to include same-sex partners. If you are living in a domestic situation, in a relationship as a couple, you will be entitled to claim the same family tax concessions that can be claimed by partners in an opposite-sex relationship. If you pass the relevant income and age tests you may be able to claim an Invalid and Invalid Carer Tax Offset if your spouse 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).

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

  • Your spouse who is an invalid or invalid carer and your adjusted taxable income is more than $112,578.
  • An invalid or invalid carer who is not your spouse and your and your spouse's adjusted taxable income is more than $112,578.

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, not your gender.

To work out how much CCS you’re eligible for, the following factors are relevant:
  • your family’s income
  • the hourly rate cap based on the type of approved child care you use and your child’s age
  • the hours of activity you and your partner do.

The precise calculation is complex. You should visit the Services Australia website (https://www.servicesaustralia.gov.au/individuals/services/centrelink/child-care-subsidy/how-much-you-can-get) for details.

The amount of subsidised child care you can access per fortnight applies to each child.
The Child Care Subsidy percentage you are entitled to depends on your family income. For the 2024 year, Childcare Subsidy is payable for people with family income of $530,000 or less. The percentage rate payable is 90% for people with family income of $80,000 or less and will reduce by 1% for every $5,000 over $80,000.
You have 12 months after the end of the year to lodge your tax return so that the FOA can check that you have been receiving the correct amount. If you overestimated your income you will receive a top-up payment but if you underestimated your income they will require the over payment to be paid back.

For example, for payments received during the 2023-24 income year you will be required to lodge your 2024 tax return by 30 June 2025. If you have a partner their tax return will also have to be lodged by that date. Failure to meet the deadline could result in your payments being stopped and the repayment of amounts already received. If the tax office does not require you to lodge a tax return then you should notify the Family Assistance Office.

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.