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  • Government allowances and payments and the beneficiary tax offset

    If you receive certain Australian Government allowances and payments a beneficiary tax offset may be available to you. To claim the offset, you must declare the payment you receive at the correct item on your tax return.

    You can use the Beneficiary tax offset and seniors and pensioners tax offset calculator to help you determine your eligibility and calculate the amount of offset you can claim.

    If you have no tax payable, the beneficiary tax offset is not available to be used as there is nothing to offset.

    You will pay no tax for the year if you:

    • only receive any of the qualifying Australian Government allowances and payments, and
    • have no other taxable income.

    If you have other assessable income you may still need to pay some tax.

    We will automatically calculate the offset for you when we process your tax return.

    See also:

    Last modified: 15 Jun 2020QC 31940