Tax bonus

When will I receive the payment?

If you were eligible and lodged your 2007-08 tax return before the end of March 2009, your payment has been sent to you.

If you lodged after the end of March 2009, you can expect your payment within four weeks of receiving your income tax notice of assessment - this is the document we send you after we process your income tax return.

Note: if you lodged your return after 15 June 2009 you won't receive your notice of assessment until late July 2009 because of our usual system shutdown in preparation for tax time. This means your tax bonus payment should arrive mid August 2009.

To be eligible for the tax bonus payment you must have lodged your 2007-08 income tax return by 30 June 2009, unless the Tax Office granted you a deferred lodgment date before 18 February 2009.

If you haven't received your payment and don't know why, see Where is my payment? for more information.

Where is my payment?

Your payment was either deposited directly into your bank account, sent to you as a cheque in the mail, or sent to your tax agent or accountant. We directed the payment automatically according to the details provided in your 2007-08 tax return - unless you or your tax agent or accountant changed them.

If you were eligible and lodged your 2007-08 tax return before the end of March 2009 you should have received your payment by now.

If you lodged after the end of March 2009, you can expect your payment within four weeks of receiving your income tax notice of assessment - this is the document we send you after we process your income tax return.

If you expected a payment but haven't received one, the tax bonus payment fact sheet will help you work out what to do.

If you've checked the fact sheet and you're still not sure why you haven't received the payment, call us on 1300 686 636 and we will assist you.

You should also call us if your 2007-08 tax return details are no longer correct.

For a faster service, please have your income tax return notice of assessment ready when you call.

Our call centres are open between 8.00am and 6.00pm Monday to Friday.

Lodging my 2007-08 tax return

To be eligible for the tax bonus payment you must have lodged your 2007-08 income tax return by 30 June 2009, unless the Tax Office granted you a deferred lodgment date before 18 February 2009.

If you were granted a deferred lodgment date before 18 February 2009, you must lodge your 2007-08 tax return by that date to be eligible for the payment. You can lodge your 2007-08 return by mail using TaxPack 2008 or through your tax agent or accountant.

If you or your tax agent or accountant have been affected by a natural disaster or significant injury or illness resulting in hospitalisation for more than two weeks, you have until 30 June 2010 to lodge. Note: this only applies if the natural disaster or significant injury or illness occurred between 1 January 2008 and 30 June 2009 inclusive.

Frequently asked questions

Q1: I expected a payment and haven’t received it yet. What should I do?

If you expected a payment but haven't received one, the tax bonus payment fact sheet will help you work out what to do.

If you've checked the fact sheet and you're still not sure why you haven't received the payment, call us on 1300 686 636 and we will help you.

You should also call us if the details you provided in your 2007-08 tax return are no longer correct. Your payment was automatically directed there - unless you or your tax agent or accountant changed them.

For a faster service, please have your income tax return notice of assessment ready when you call.

Your notice of assessment is the document we send you after we process your tax return.

Q2: How can I find out if I am eligible for the tax bonus payment?

To be eligible for the tax bonus payment you must have lodged your 2007-08 income tax return by 30 June 2009, unless the Tax Office granted you a deferred lodgment date before 18 February 2009.

If you were granted a deferred lodgment date prior to 18 February 2009, you must lodge your 2007-08 tax return by that date to be eligible for the payment.

Your eligibility and the amount you are paid will be based on your individual 2007-08 tax return.

You are eligible to receive the payment if:

• your 2007-08 taxable income did not exceed $100,000
• your adjusted tax liability for 2007-08 was greater than zero (see step two in the notice of assessment example below)
• you were an Australian resident for tax purposes during the 2007-08 financial year, and
• you lodge your 2007-08 tax return by 30 June 2009 or by the deferred lodgment date granted to you by the Tax Office before 18 February 2009.

A quick and easy way to find out whether you are eligible is to check our notice of assessment example or use our Tax bonus calculator.

Note: your notice of assessment is the document we send you after we process your 2007–08 income tax return. It shows an itemised account of your taxable income, the tax and Medicare levy you paid, and any credits and offsets.

Q3: How much is the tax bonus payment?

The tax bonus payment is:

• $900 if your taxable income was up to and including $80,000
• $600 if your taxable income was between $80,001 and $90,000, and
• $250 if your taxable income was between $90,001 and $100,000.

The Tax bonus calculator will help you determine your eligibility and estimated payment.

There is more information on eligibility on the website or you can also contact us on 1300 686 636. For faster service, please have your tax return notice of assessment ready when you call.

Q4: I can't find my notice of assessment, how can I find out if I'm eligible?

Call us on 1300 686 636 and we can help you. Please have your tax file number ready when you call.

Q5: What if I haven’t lodged my 2007-08 tax return?

Unless we granted you a deferred lodgement date before 18 February 2009, you must have lodged your 2007-08 tax return by 30 June 2009 to be eligible for the payment

If you were granted a deferred lodgment date before 18 February 2009, you must lodge your 2007-08 tax return by that date to be eligible for the payment.

If you have a deferred lodgement date, you can lodge your 2007-08 tax return by mail using TaxPack 2008 or through a tax agent or accountant.

If you or your tax agent or accountant have been affected by a natural disaster or significant injury or illness resulting in hospitalisation for more than two weeks, you have until 30 June 2010 to lodge. Note: this only applies if the natural disaster or significant injury or illness occurred between 1 January 2008 and 30 June 2009 inclusive.

Q6: When will the tax bonus be paid?

Since early April, the Tax Office has sent tax bonus payments to around 8.8 million eligible Australians.

If you were eligible and lodged your 2007-08 tax return before the end of March 2009, your payment has been sent to you.

If you lodged after the end of March 2009, you can expect your payment within four weeks of receiving your tax return notice of assessment - this is the document we send you after we process your income tax return.

Note: if you lodge your return after 15 June 2009 you won't receive your notice of assessment until late July 2009 because of the usual system shutdown in preparation for tax time. This means you will not receive your tax bonus payment until mid August.

Unless we granted you a deferred lodgement date before 18 February 2009, you must have lodged your 2007-08 tax return by 30 June 2009 to be eligible for the payment

Q8: How was the tax bonus paid?

If you were eligible, the tax bonus payment was sent to you automatically.

Your payment was either deposited directly into your bank account, sent to you as a cheque in the mail, or sent to your tax agent or accountant. We directed the payment automatically according to the details you provided in your 2007-08 tax return - unless you or your tax agent or accountant changed them.

Q9: How do I know my tax bonus payment has been sent?

You are sent a letter with either a cheque attached, or advice that it had been deposited into your bank account.

Q10: What if I have closed my bank account since I lodged my 2007-08 tax return?

If your bank account was closed after you lodged your 2007–08 tax return, we sent a cheque to the address provided on your 2007-08 return.

Q11: What if I have been affected by a natural disaster?

If you or your tax agent or accountant have been affected by a natural disaster or significant injury or illness resulting in hospitalisation for more than two weeks, you have until 30 June 2010 to lodge.

Note: this only applies if the natural disaster or significant injury or illness occurred between 1 January 2008 and 30 June 2009 inclusive.

Q12: Do I have to declare my tax bonus payment on my 2008-09 income tax return?

No. The tax bonus payments are tax free.

Q13: Will the tax bonus payment be used to pay off my tax debt?

No. Your payment will not be used to offset any other tax debts.

Q14: Will the tax bonus be used to pay my HELP or HECS debt and does it affect my future HELP or HECS liability?

No. The payment will not be used to offset an existing HELP or HECS debt and does not affect future HELP or HECS liabilities.

Q15: Are people under 18 years of age eligible for the tax bonus payment?

Yes. If you were under 18 years of age at 30 June 2008, you are eligible for the tax bonus payment if you were either an excepted person or received excepted assessable income and meet all the other eligibility criteria.

See more information on eligibility or, if you have any other questions, phone us on 1300 686 636.

Q16: What if I am a temporary resident or an Australian living overseas?

If you were an Australian resident for tax purposes for the 2007–08 financial year, and you meet all the other eligibility criteria, you are eligible for the tax bonus payment. This applies even if you were here on a temporary resident visa.

Q17: Will the tax bonus payment be paid to deceased estates?

If a person dies after 30 June 2007 and an income tax return for the 2007–08 year has been lodged by them or on their behalf before 30 June 2009 or by the later, deferred date granted before 18th February 2009, a tax bonus payment will be made to the deceased estate provided all of the eligibility criteria are met.

Q18: Do my franking credits affect my eligibility for the tax bonus payment?

When working out whether you are eligible for the tax bonus payment, please note that the law treats franking credits the same as any other tax offset. Imputation or franking credits are sometimes known as franking tax offsets.