Search for
	In: ato.gov.au legal database	Advanced search Search tips

> > > > Income tax for individuals

Key tasks
Work online
Prepare returns & forms
Lodgment
Payment, penalties and interest
Object or amend
Find a rate, calculator, tool or code
Find a form or publication

Your tax practice
New to tax practice
Tax agents
Insolvency practitioners
Legal practitioners
Large business
BAS agents
Bookkeepers

News, research & training
News & updates
Seminars & presentations
Training
Research

Consultation
Engagement
Consultative forums

Tax topics A - Z
A-C
D-E
F-G
H-L
M-R
S-Z
List all

Law, rulings & policy
Legal Database
Law
Rulings & ATO view
ATO policy & guidelines

Compliance
Our Compliance program
How we make it easier for you to comply
Tax planning & schemes
Tax evasion & crime

Mature age worker tax offset

As part of the 2012 Federal Budget, the government announced that from 1 July 2012, eligibility for the mature age worker tax offset will be confined to taxpayers born before 1 July 1957.

This new date of birth eligibility requirement applies to 2013 and future year returns.

The offset remains unchanged in all other respects.

Legislation and supporting material

The following legislation received royal assent on 10 December 2012:

More information

For more information, refer to Budget Measures 2012-13 Paper No 2, page 37.

Last Modified: Thursday, 24 January 2013

Give us your feedback