What is the housekeeper tax offset?

A housekeeper is someone who works as a full-time employee keeping house* for you and caring for any or all of the following:
  • A child of yours under 21 years old, regardless of the child’s ATI
  • Any other child under 21 years old who is your dependent and whose ATI for the period you maintain them is less than the total of $282 plus $28.92 for each week you maintain them
  • A dependent invalid relative for whom you can claim an offset
  • Your invalid spouse

* Keeping house means that you have some responsibility for the general running of the household. It does not only refer to childminding or domestic duties.

 

As an Australian resident, you are eligible for the housekeeper offset for any period during which you had a full-time housekeeper if one of the following applies:

  • You will not:
    • Have a spouse
    • Claim a child-housekeeper tax offset
    • Be eligible for the FTB Part B or were eligible for it only at the shared-care rate, or be receiving parental leave pay
  • You have an invalid spouse and you will not be entitled to claim a child-housekeeper tax offset
  • You have a spouse who was not an invalid spouse, and
    • You will not be entitled to claim a dependent spouse tax offset or a child-housekeeper tax offset
    • Neither you nor your spouse will be eligible for FTB Part B or will be eligible for it only at the shared-care rate
    • Neither you nor your spouse will receive Parental Leave Pay

For additional information about the Housekeeper Tax Offset, please visit the ATO website.

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