A-Z index

Offsets you can claim

Government allowances and payments and the beneficiary tax offset
Work out if an offset is available to you if you receive certain government payments or allowances.
Low and middle income earner tax offsets
Check if you're eligible for the low income tax offset (LITO) and the low and middle income tax offset (LMITO).
Medical expenses tax offset
Check if you can claim a medical expenses offset from 2015–16 to 2018–19, the offset is not available from 1 July 2019.
Offsets and rebates
Work out if you are eligible for a tax offset or rebate to help reduce your tax payable.
Private health insurance rebate and offset
Work out if you can claim a rebate or tax offset to cover the cost of your private health insurance (PHI) premium.
Research and development tax concession
The research and development tax concession is an ongoing scheme designed to increase the level of R&D being conducted by Australian companies. It is broad-based, not industry specific, and market-driven with the applicant entity deciding upon the scope and timing of the research and development.
Research and development tax incentive
The Research and development (R&D) tax incentive provides a tax offset for eligible R&D activities and is targeted toward R&D that benefits Australia. The incentive, which came into effect on 1 July 2011 and replaces the R&D tax concession, is geared towards encouraging companies to engage in R&D.
Small business income tax offset
The small business income tax offset can reduce the tax on your small business income by up to $1,000 each year.
Super related tax offsets
There are 2 superannuation-related tax offsets that you may be eligible to claim. These relate to your super income stream and super contributions you make on behalf of your spouse.
Tax offsets for people with a disability
Work out if you or your carer are eligible for one or more tax offsets or rebates to help reduce your tax payable.
Zone and overseas forces tax offsets
Check if you are eligible for an offset for living in a remote area or serving overseas as a member of a force.