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  • myTax 2021 Seniors and pensioners (includes self-funded retirees)

    Complete this section if you are eligible for the seniors and pensioners tax offset (SAPTO), as it may reduce your tax liability.

    On this page:

    Things to know

    To qualify for this tax offset, you must meet both eligibility conditions.

    If you had a spouse at any time during 2020–21, you also need to work out whether they met both eligibility conditions.

    We'll use the information you provide in this section to calculate your tax offset. If you have a spouse that is also eligible for this tax offset, we'll automatically transfer any unused amounts between you.

    If you were in jail for the whole of 2020–21, you can't claim this tax offset.

    Completing this section

    We may have pre-filled your tax offset code for you based on the information you entered into myTax.

    At Personalise return, you don’t need to make a selection to show seniors and pensioners as it's always displayed at Prepare return when:

    To show your seniors and pensioners tax offset code, at Prepare return select 'Add/Edit' at the Offsets banner.

    At the Seniors and pensioners (includes self-funded retirees) heading:

    1. Has the Tax offset code been pre-filled in myTax?    
      • Yes – go to step 2.
      • No – go to step 3.
    2. Is the pre-filled code correct for your circumstances? If unsure, check Tax offset codes table.    
      • Yes – go to step 4.
      • No – go to step 3.
    3. If you meet both of the eligibility conditions, choose the tax offset code that applies to you in the Tax offset codes table.
    4. Were you or your spouse a veteran, war widow or war widower?  
      • No – go to step 5.
      • Yes – choose the veteran code that applies to you in the Veteran codes table. Go to step 5.
    5. Go back to myTax, which should be open in another tab or window. Select your Tax offset code and Veteran code (if applicable) from the drop-down lists.
    6. Select Save and continue when you have completed the Offsets section.

    Tax offset codes

    Seniors and pensioners tax offset (SAPTO) codes

    Your eligibility and circumstance at any time in 2020–21

    Code

    You met the eligibility conditions for this tax offset and were single, separated or widowed.

    A

    You and your spouse both met the eligibility conditions for this tax offset and you lived apart because:

    • one of you was in a nursing home, or
    • of illness – one or both of you have indefinitely continuing illness or infirmity and, as a result, your combined living expenses were increased.

    B

    You met the eligibility conditions for this tax offset, but your spouse didn't, and you lived apart because:

    • one of you was in a nursing home, or
    • of illness – one or both of you have indefinitely continuing illness or infirmity and, as a result, your combined living expenses were increased.

    C

    You and your spouse both met the eligibility conditions for this tax offset and you lived together.

    D

    You met the eligibility conditions for this tax offset, but your spouse didn't, and you lived together.

    E

    If more than one code applies, use the first code in the list above that applies to you, except:

    • if both A and B apply, use code A if your spouse's taxable income was $18,334 or more. Otherwise, use code B.
    • if both A and D apply, use code A if your spouse's taxable income was $12,494 or more. Otherwise, use code D.

    Veteran codes

    Veteran codes

    Circumstance

    Code letter

    You were a veteran, war widow or war widower.

    V

    Your spouse was a veteran, war widow or war widower.

    W

    Both you and your spouse were a veteran, war widow or war widower.

    X

      Last modified: 01 Jun 2021QC 65561