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  • Withholding declaration – calculating your tax offset

    Work out if you're eligible to claim or vary a tax offset on the Withholding declaration at questions 7 and 8 and how to calculate your tax offset.

    In this section

    Calculating your offsets

    When you don't need to calculate 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 (based on income tests) and tax offset rates stated are for the financial year ending 30 June 2022. These amounts are subject to change each year.

    Last modified: 07 Dec 2021QC 37720