Short-term work patterns of women and the dependent spouse rebate
Department of Social Security Contract Projects, 1992-93
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December 1993
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Overview
This report examines the short term work patterns of women and the dependent spouse rebate (DSR). According to income data from the 1986 Australian Bureau of Statistics Income Survey most taxpayers who received the rebate in that financial year for their dependent spouse were male. The authors use data from the Australian Living Standards Study (ALSS) to compare the current incomes of married parents with their incomes in the previous financial year, in order to examine changes in eligibility for the dependent spouse rebate. The study also enables the authors to compare mothers' eligibility for the DSR with their labour force participation.