Show download pdf controls
  • 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.

    The beneficiary tax offset reduces the amount of tax you pay on your taxable income. We use the information you include in your tax return for Australian Government payments and allowances to work out the amount of beneficiary tax offset that may be available to you.

    You can use the Beneficiary tax offset and seniors and pensioners tax offset calculator to help you:

    • work out your eligibility
    • work out the amount of offset you may receive.

    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.

    See also:

    Last modified: 09 Jun 2021QC 31940