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  • Tax offsets

    Tax offsets (sometimes referred to as rebates) are not the same as tax deductions. Tax offsets directly reduce the amount of tax you must pay. Each dollar of tax offset reduces your tax payable by each dollar, regardless of your taxable income.

    You may be eligible for a tax offset if your circumstances meet the criteria for the following categories:

    Seniors and pensioners tax offset

    If you have reached the Centrelink or Veteran pension age and met the eligibility for the seniors and pensioners tax offset (SAPTO), your tax liability may be reduced by SAPTO. There are a range of eligibility conditions which relate to income and eligibility for Australian Government pensions or allowances.

    See also:

    Low income and low and middle income tax offsets

    You may be eligible for these tax offsets if you are a low or middle income earner. You don't have to claim these tax offsets – we will work it out for you when you lodge your tax return.

    See also:

    Total net medical expenses for disability aids, attendant care or aged care tax offset

    You may be eligible to claim a percentage of your net medical expenses relating to disability aids, attendant care or aged care as a tax offset.

    This tax offset is income tested. The percentage of net expenses is determined by your adjusted taxable income (ATI) and family status.

    See also:

    Australian superannuation income stream tax offset

    If you have income from an Australian superannuation income stream, you may be entitled to a tax offset.

    See also:

    Last modified: 27 Jun 2019QC 31877