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  • 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.

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    You must be receiving certain Australian Government allowances and payments to be eligible for the beneficiary tax offset. The beneficiary tax offset reduces the amount of tax you pay on your taxable income.

    If you have no tax payable, the beneficiary tax offset is not available as there is no tax to offset.

    You will pay no tax for the year if you both:

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

    Calculate your beneficiary tax offset

    We calculate your entitlement to the beneficiary tax offset using the information you include in your tax return.

    Use the Beneficiary tax offset and seniors and pensioners tax offset calculator to help you work out:

    • your eligibility
    • the amount of offset you may receive.
    Last modified: 08 Jun 2022QC 31940