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  • Withholding declaration – calculating your tax offset

    You can use the following information to work out your eligibility to claim or vary a tax offset at questions 7 and 8 of the Withholding declaration.

    This information covers the following tax offsets:

    If you are not entitled to claim any of these tax offsets, or you want to claim your entitlement as a lump sum at the end of the financial year, you do not need to calculate your tax offset.

    Foreign residents

    If you are not a resident of Australia for tax purposes, you are not entitled to claim tax offsets to reduce withholding.

    Rates may change

    The income thresholds and tax offset rates stated are for the financial year ending 30 June 2019. These amounts are subject to change each year.

    Find out about:

    Calculating your tax offset amount for Question 7

    If you are eligible for either of the following tax offsets, claimable at Question 7 in the Withholding declaration, you can calculate your estimated tax offset amount using these worksheets:

    Last modified: 03 Jul 2019QC 37720