您说的这种情况首先要搞清楚,你和你LP是否属于澳洲税务居民。
第二、请看ATO的相关规定如下:
You can claim a dependent spouse tax offset for any period in 2009–10 that you had a spouse and you met all these conditions:
you maintained your spouse – see What is maintaining a dependant?
your spouse was a resident – if you are not sure, read Are you an Australian resident?
you were a resident at any time during 2009–10
neither you nor your spouse (during any period they were your spouse) was eligible for family tax benefit (FTB) Part B or if one of you was eligible for it, you were eligible at the shared-care rate only.
dependent spouse是应写整个一个财政年度
Dependent spouse is temporarily overseas
If the taxpayer's dependent spouse is temporarily overseas, a tax offset may also be claimed.
The ATO may require a statement detailing the following information:
* the reasons why the taxpayer's dependent spouse is temporarily absent from Australia
* their dependent spouse's expected date of return to Australia
供参考