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Low income tax offset (LITO)

Low and middle income earners
You may be eligible for both the low income tax offset and low and middle income tax offset if you are a low or middle income earner and you are an Australian resident for income tax purposes. You don't have to claim these tax offsets. We will work them out for you when you lodge your tax return. The offsets can only reduce the amount of tax you pay to zero and do not reduce your Medicare levy.
Low income tax offset
This calculator has been decommissioned.