ATO logo
Search Suggestion:

IT3 Tax-free government pensions or benefits 2025

Complete question IT3 to include certain tax-free government pensions or benefits you receive.

Published 26 May 2025

Things you need to know

We take certain tax-free government pensions or benefits you receive in 2024–25 into account when working out your adjusted taxable income (ATI). Your ATI is an income test we use to work out your eligibility for certain tax offsets and the amount of those offsets. You don't pay income tax on tax-free government pensions and benefits.

For a list of tax-free government pensions and benefits, see Special circumstances 2025. If you're still unsure whether your pension or benefit is tax-free, contact us, or contact the agency that pays you.

Don't include at this question:

  • Australian Government allowances and payments that you report at question 5
  • Australian Government pensions and allowances that you report at question 6
  • Australian annuities and superannuation income streams that you report at question 7.

Did you receive a tax-free government pension or benefit from the list in the special circumstances?

What you need to answer this question

You'll need details of your tax-free government pension or benefits from the agency that paid you. If you don't have this information, contact the agency that paid you.

For more information, see Special circumstances 2025.

Completing your tax return

To complete this question, follow the steps.

Step 1

Add up the amount of tax-free pensions or benefits you received during 2024–25.

Step 2

Write the total at question IT3 – label U.

Where to go next

QC104140