If you are making cash top-ups to a spouse or sibling, you will only be eligible for the tax relief if the recipient's income in the previous year does not exceed $8,000 or if the recipient is handicapped^. In this instance, income would include income from bank interest, dividend and pension, investment income/rental income/directorship income. An example of a handicapped person is someone with visual-impairment, loss of hearing, loss of limb and dementia.
