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  • Senior Australians

    If you're a Senior Australian, you may be eligible for the seniors and pensioners tax offset (SAPTO).

    The SAPTO can reduce the amount of tax you are liable to pay. In some cases, it may reduce your tax liability to zero and you may not have to lodge a tax return.

    To be eligible for this tax offset, you have to meet certain conditions relating to your income and eligibility for an Australian Government pension or allowance.

    If you're a senior, you must meet the age requirement for the Age pension. This includes if you qualified for the Age pension, but did not receive it.

    Depending on your rebate income, you may receive a full, partial or nil offset amount.

    If you have a spouse, you will be tested on your combined rebate income for the SAPTO eligibility. The amount of the tax offset is based on your individual rebate income.

    In some cases, if you are both eligible for SAPTO, you may be able to transfer your spouse's unused offset to you. We calculate their transfer amount and include this amount when calculating your SAPTO.

    Next steps:

    Use the Beneficiary tax offset and seniors and pensioner tax offset calculator to help you determine your eligibility and calculate the amount of offset you can claim.

    See also:

    Last modified: 29 Jun 2018QC 31909