At least one of the following conditions must apply to each relative you wish to claim for:
you and the dependant lived in the same house,
you gave the dependant food, clothing and lodging, and/or
you helped to pay their living, medical and educational costs.
No tax offset will be available for:
a parent, if their adjusted taxable income is equal to or exceeds $7,186, or
an invalid relative, if their adjusted taxable income is equal to or exceeds $3,738
You cannot claim a tax offset if your dependant did not reside in Australia or they were only visiting you during a holiday in Australia - they must be a resident for tax purposes. You can claim a dependant tax offset only if you were an Australian resident for tax purposes.
父母一定要是Australia Resident, 关于Australia Resident 的定义如下: Australia Resident
Generally, a person is considered to be an Australian resident for tax purposes if:
they have always lived in Australia or they have come to Australia and live here permanently
they have been in Australia continuously for six months or more and for most of that time they worked in the one job and lived at the same place, or
they have actually been in Australia for more than half of 2011-12 – unless their usual home is overseas and they do not intend to live in Australia.