Income tests: an overview

ATO benefits, obligations and concessions which are affected

The following benefits and obligations we administer are affected by income tests:

• Medicare levy surcharge threshold calculation
• Medicare levy surcharge (lump sum payment in arrears) tax offset
• dependant tax offsets
• senior Australians tax offset
• pensioner tax offset
• mature age worker tax offset
• spouse super contributions tax offset
• government super co-contribution
• Higher Education Loan Program (HELP) and Student Financial Supplement Scheme (SFSS) repayments (refer to Studying and student debt)
• a deduction for your personal super contributions
• a deduction for your business losses (non-commercial losses)
• income tax concessions available to participants in certain employee share schemes (refer to Employee share schemes - guide for employees).

The tests also affect a range of Centrelink, Family Assistance Office and Child Support Agency payments.

Sections within ATO benefits, obligations and concessions which are affected

• Calculate your adjusted taxable income (ATI)
• Calculate your rebate income
• Calculate your income for Medicare levy surcharge purposes