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Beneficiary tax offset

Check if you can get a tax offset when you receive certain Australian Government payments or allowances.

Last updated 24 June 2024

You must be receiving certain Australian Government payments and allowances and pay tax to receive the beneficiary tax offset.

You will pay no tax for the year if you both:

If you have other income, you may still need to pay some tax. Then you may be able to receive the beneficiary tax offset.

We will automatically calculate the tax offset when we process your tax return.

You can use the calculator to work out if you are eligible for the offset and the amount.

Beneficiary tax offset and seniors and pensioner tax offset calculator

If you are eligible for both offsets, you will receive the one with the highest amount.