Spouse or Children Living Apart

When your spouse or children live in a different home to you

Having a different home from your dependent child

If you and a dependent child under 18 years have different homes for a period, you must choose one of the homes as the main residence for both of you for the period.

Having a different home from your spouse

If you and your spouse have different homes for a period, you and your spouse must either:

  • choose one of the homes as the main residence for both of you for the period, or
  • nominate the different homes as your main residences for the period.

If you nominate different homes for the period and you own 50% or less of the home you have nominated, you qualify for an exemption for your share. If you own more than 50%, your share is exempt for half the period you and your spouse had different homes.

The same applies to your spouse. If your spouse owns 50% or less of the home they have nominated, they qualify for an exemption for their share. However, if your spouse owns more than 50% of the home, their share is exempt for only half the period you had different homes.

This rule applies to each home the spouses own, whether they have sole ownership or own the home jointly (either as joint tenants or tenants in common).

Your spouse includes another person (of the same or opposite sex) who:

  • You were in a relationship with that was registered under a prescribed state or territory law
  • Although not legally married to you, lived with you on a genuine domestic basis in a relationship as a couple.

This rule applies also if you choose to treat a dwelling as your main residence after you move out, and this choice results in your having a different main residence from your spouse or a dependent child for a period.

For more information on myTax 2019, online tax return 2019, myGov 2019, Tax Return 2019 , or any other tax related matter, please call our professional accountant on 1300 768 284 . For more information please contact us at 1300768284 or you can email us atenquiry@taxrefundonspot.com.au

Parental Leave Scheme

The government-funded Paid Parental Leave scheme provides financial support for parents to let them to take time off work in the early months following the birth or acceptance of a child.

Employers play an significant role in the scheme because, in most cases, Parental Leave Pay is provided to eligible parents by their employer. If you have an qualified employee, you will receive funds from the Department of Human Services before you need to give Parental Leave Pay to your employee.

Parental Leave Pay provides suitable working parents, usually mothers with up to 18 weeks of pay at the rate of the National Minimum Wage. From 1 January 2013 the Paid Parental Leave scheme was extended to include a new payment for dads or partners. Dad and Partner Pay will give eligible working dads or partners with up to two weeks of pay at the rate of the National Minimum Wage. Payments under the Paid Parental Leave scheme are taxable.

Parental Leave Pay is paid to workers in the same way you would usually pay their salary or wages.

For more information on Etax, myTax ATO and online tax return, please contact us at 1300768284 or you can email us at enquiry@taxrefundonspot.com.au