From 1 July 2014:
no taxpayer will be able to claim the Dependent spouse tax offset in their 2015 tax return and subsequent year returns; and
no taxpayer will receive the Mature age worker tax offset in their 2015 and subsequent years Notice of Assessment.
a taxpayer, where eligible, will be able to claim both the Zone, overseas forces or the civilian tax offset and the Dependent (invalid and carer) tax offset. In previous years, where a taxpayer claimed at both T5 Zone or overseas forces and T7 Dependent (carer or invalid) offset the ATO would allow T5 and disallow T7.