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Tax offsets - home
 
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A listing of tax offsets and rebates relevant to individual taxpayers.
Australian zone list
This tool can be used to find out whether an Australian place is located in a zone for the purposes of the zone tax offset.
Overseas forces tax offset - specified localities
List of localities which qualify for the overseas forces tax offset.
Zone or overseas forces tax offset calculator
This calculator will help you work out your eligibility for the zone or overseas forces tax offset and calculates the tax offset that you can claim. It also contains links to the Australian zone list and the overseas forces specified localities listing. This calculator is available for the 2009-10, 2010-11 and 2011-12 income years.
Australian zone list
This tool can be used to find out whether an Australian place is located in a zone for the purposes of the zone tax offset.
Dependent relative tax offset calculator
This calculator will help you to work out the amount of tax offset that you can claim for your parent, spouse's parent or invalid relative for the 2011-12 income year.
Parent, spouse's parent or invalid relative tax offset calculator
This calculator works out the amount of tax offset that you can claim for your parent, spouse's parent or invalid relative for the 2009-10 and 2010-11 income years.
Private health insurance rebate calculator
This calculator will help you work out your entitlement to the private health insurance rebate and the rebate percentage that you can claim. It will also work out the Medicare levy surcharge rate to be charged if you did not have private health insurance.
Senior Australians and pensioner tax offset calculator
This calculator will help you determine your eligibility, and calculate the amount of senior Australians tax offset and pensioner tax offset you can claim. This calculator is available for the 2009-10, 2010-11 and 2011-12 income years.
Zone or overseas forces tax offset calculator
This calculator will help you work out your eligibility for the zone or overseas forces tax offset and calculates the tax offset that you can claim. It also contains links to the Australian zone list and the overseas forces specified localities listing. This calculator is available for the 2009-10, 2010-11 and 2011-12 income years.
Benefit recipients
The beneficiary tax offset is available if you receive more than $6,000 of certain assessable government payments in a financial year. To claim the offset, you must enter the payment you receive at the correct item on your tax return.
Changes to private health insurance rebate and Medicare levy surcharge
Information about private health insurance and Medicare levy surcharge changes from 1 July 2012.
Entrepreneurs tax offset
Provides taxpayers with information about the entrepreneurs tax offset. The entrepreneurs tax offset is not available after the 2011-12 income year.
Net medical expenses: claims for cosmetic surgery
The medical expenses for which you can claim a tax offset exclude certain cosmetic operations and dental services.
Health insurance
Explains the private health insurance rebate and how to calculate it.
Low income earners
You may be eligible for a tax offset if you are a low-income earner. You don't have to claim this offset - we will work it out for you when you lodge your tax return.
Australian zone list
This tool can be used to find out whether an Australian place is located in a zone for the purposes of the zone tax offset.
Dependent relative tax offset calculator
This calculator will help you to work out the amount of tax offset that you can claim for your parent, spouse's parent or invalid relative for the 2011-12 income year.
Low income tax offset calculator
This calculator will help you work out whether you are eligible for the low income tax offset. It also calculates the amount of your offset if your taxable income is less than the low income tax offset threshold. This calculator is available for the 2009-10, 2010-11 and 2011-12 income years.
Parent, spouse's parent or invalid relative tax offset calculator
This calculator works out the amount of tax offset that you can claim for your parent, spouse's parent or invalid relative for the 2009-10 and 2010-11 income years.
Private health insurance rebate calculator
This calculator will help you work out your entitlement to the private health insurance rebate and the rebate percentage that you can claim. It will also work out the Medicare levy surcharge rate to be charged if you did not have private health insurance.
Senior Australians and pensioner tax offset calculator
This calculator will help you determine your eligibility, and calculate the amount of senior Australians tax offset and pensioner tax offset you can claim. This calculator is available for the 2009-10, 2010-11 and 2011-12 income years.
Withholding declaration - short version for seniors and pensioners
This declaration is for eligible seniors and pensioners who want to claim their entitlement to the seniors and pensioners tax offset and authorises your payer to reduce the amount of tax withheld from payments made to you. NAT 5072
Zone or overseas forces tax offset calculator
This calculator will help you work out your eligibility for the zone or overseas forces tax offset and calculates the tax offset that you can claim. It also contains links to the Australian zone list and the overseas forces specified localities listing. This calculator is available for the 2009-10, 2010-11 and 2011-12 income years.
Mature age worker tax offset - overview
If you are an Australian resident aged 55 or over, you may be entitled to the mature age worker tax offset.
Senior Australians and pensioner tax offset calculator
This calculator will help you determine your eligibility, and calculate the amount of senior Australians tax offset and pensioner tax offset you can claim. This calculator is available for the 2009-10, 2010-11 and 2011-12 income years.
Withholding declaration - short version for seniors and pensioners
This declaration is for eligible seniors and pensioners who want to claim their entitlement to the seniors and pensioners tax offset and authorises your payer to reduce the amount of tax withheld from payments made to you. NAT 5072
Medical expenses
Explains how to claim the net medical expenses tax offset.
Parent, spouse's parent or invalid relative tax offset calculator
This calculator works out the amount of tax offset that you can claim for your parent, spouse's parent or invalid relative for the 2009-10 and 2010-11 income years.
Spouse super contribution tax offset
Explains who can claim a tax offset for contributions on behalf of a spouse with a low income, and how to work out a claim.
Pensioners and senior Australians
Explains the tax offsets that senior Australians, pensioners and mature workers may be eligible for.
Superannuation
If you have income from an Australian superannuation income stream, you may be entitled to a tax offset if you are either in receipt of a disability superannuation benefit or death benefit income stream, or aged 55 years or older.
Australian zone list
This tool can be used to find out whether an Australian place is located in a zone for the purposes of the zone tax offset.
Benefit recipients
The beneficiary tax offset is available if you receive more than $6,000 of certain assessable government payments in a financial year. To claim the offset, you must enter the payment you receive at the correct item on your tax return.
Changes to private health insurance rebate and Medicare levy surcharge
Information about private health insurance and Medicare levy surcharge changes from 1 July 2012.
Dependent relative tax offset calculator
This calculator will help you to work out the amount of tax offset that you can claim for your parent, spouse's parent or invalid relative for the 2011-12 income year.
Entrepreneurs tax offset
Provides taxpayers with information about the entrepreneurs tax offset. The entrepreneurs tax offset is not available after the 2011-12 income year.
Health insurance
Explains the private health insurance rebate and how to calculate it.
Low income earners
You may be eligible for a tax offset if you are a low-income earner. You don't have to claim this offset - we will work it out for you when you lodge your tax return.
Low income tax offset calculator
This calculator will help you work out whether you are eligible for the low income tax offset. It also calculates the amount of your offset if your taxable income is less than the low income tax offset threshold. This calculator is available for the 2009-10, 2010-11 and 2011-12 income years.
Mature age worker tax offset - overview
If you are an Australian resident aged 55 or over, you may be entitled to the mature age worker tax offset.
Medical expenses
Explains how to claim the net medical expenses tax offset.
Net medical expenses: claims for cosmetic surgery
The medical expenses for which you can claim a tax offset exclude certain cosmetic operations and dental services.
Overseas forces tax offset - specified localities
List of localities which qualify for the overseas forces tax offset.
Parent, spouse's parent or invalid relative tax offset calculator
This calculator works out the amount of tax offset that you can claim for your parent, spouse's parent or invalid relative for the 2009-10 and 2010-11 income years.
Pensioners and senior Australians
Explains the tax offsets that senior Australians, pensioners and mature workers may be eligible for.
Private health insurance rebate calculator
This calculator will help you work out your entitlement to the private health insurance rebate and the rebate percentage that you can claim. It will also work out the Medicare levy surcharge rate to be charged if you did not have private health insurance.
Senior Australians and pensioner tax offset calculator
This calculator will help you determine your eligibility, and calculate the amount of senior Australians tax offset and pensioner tax offset you can claim. This calculator is available for the 2009-10, 2010-11 and 2011-12 income years.
Spouse super contribution tax offset
Explains who can claim a tax offset for contributions on behalf of a spouse with a low income, and how to work out a claim.
Superannuation
If you have income from an Australian superannuation income stream, you may be entitled to a tax offset if you are either in receipt of a disability superannuation benefit or death benefit income stream, or aged 55 years or older.
Tax offsets overview
Tax offsets (sometimes also referred to as rebates) directly reduce the amount of tax you must pay. They are not the same as tax deductions. Each dollar of tax offset reduces your tax payable by a dollar regardless of your taxable income.
Taxpayers with dependants
Taxpayers with dependants may be eligible for a number of tax offsets. This information explains what you might be able to claim.
Withholding declaration - short version for seniors and pensioners
This declaration is for eligible seniors and pensioners who want to claim their entitlement to the seniors and pensioners tax offset and authorises your payer to reduce the amount of tax withheld from payments made to you. NAT 5072
Zone or overseas forces tax offset calculator
This calculator will help you work out your eligibility for the zone or overseas forces tax offset and calculates the tax offset that you can claim. It also contains links to the Australian zone list and the overseas forces specified localities listing. This calculator is available for the 2009-10, 2010-11 and 2011-12 income years.
Zones and overseas forces
You may be able to claim a tax offset if you lived in a remote area or served in a force overseas.
Tax offsets overview
Tax offsets (sometimes also referred to as rebates) directly reduce the amount of tax you must pay. They are not the same as tax deductions. Each dollar of tax offset reduces your tax payable by a dollar regardless of your taxable income.
Taxpayers with dependants
Taxpayers with dependants may be eligible for a number of tax offsets. This information explains what you might be able to claim.
Withholding declaration - short version for seniors and pensioners
This declaration is for eligible seniors and pensioners who want to claim their entitlement to the seniors and pensioners tax offset and authorises your payer to reduce the amount of tax withheld from payments made to you. NAT 5072
Zones and overseas forces
You may be able to claim a tax offset if you lived in a remote area or served in a force overseas.
 
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