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  • Offsets and rebates

    You may be eligible for some tax offsets and rebates, such as the

    • beneficiary tax offset
    • the low income tax offset
    • low and middle income tax offset.

    Tax offsets and rebates reduce the amount of tax you need to pay. We use income tests to see if you're eligible.

    Beneficiary tax offset

    If you receive government payments, you may be entitled to the beneficiary tax offset. To claim the offset you need to enter the government payment you received at the correct item on your tax return.

    We will calculate the offset for you when you lodge your tax return.

    Low income tax offset

    You may be eligible for a tax offset if you are a low income earner. You don’t have to claim it.

    We will work it out for you when you lodge your tax return.

    Low and middle income tax offset

    You may be eligible for a tax offset if you are a low and middle income earner.

    The amount of the offset you are entitled to will depend on your individual circumstances, such as your income level and how much tax you have paid throughout the year.

    We will work it out for you when you lodge your tax return.

    Other tax offsets and rebates

    There are various other offsets and rebates you may be entitled to.

    If you use fuel (such as diesel or petrol) to make electricity for your home, you may also be able to claim fuel tax credits. You need to register for fuel tax credits before you can claim.

    See also:

    Last modified: 09 Oct 2019QC 47735