Offsets and rebates

You may be eligible for some tax offsets and rebates, such as the beneficiary tax offset or low-income tax offset. Tax offsets and rebates reduce the amount of tax you need to pay. We use income tests to see if you're eligible.

Beneficiary tax offset

If you receive government payments, you may be entitled to the beneficiary tax offset. To claim the offset you need to enter the government payment you received at the correct item on your tax return.

We will calculate the offset for you when you lodge your tax return.

Low-income tax offset

You may be eligible for a tax offset if you are a low income earner. You don’t have to claim it.

We will work it out for you when you lodge your tax return.

Other tax offsets and rebates

There are various other offsets and rebates you may be entitled to.

If you use fuel (such as diesel or petrol) to make electricity for your home, you may also be able to claim fuel tax credits. You need to register for fuel tax credits before you can claim.

See also:

Last modified: 12 Jan 2016QC 47735