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myTax 2018 Seniors and pensioners (includes self-funded retirees)

How to determine your eligibility for the seniors and pensioners tax offset when you lodge your return using myTax.

Last updated 27 June 2018

You can claim the seniors and pensioners tax offset only if you meet all the conditions relating to:

  • eligibility for Australian Government pensions or allowances, and
  • income.

If you have a spouse:

  • you also need to work out whether they were eligible
  • you may not get the seniors and pensioners tax offset even if you meet all the eligibility conditions as the amount of the tax offset is based on your individual rebate income, not your combined rebate income.

If both you and your spouse are eligible for the seniors and pensioners tax offset and one of you does not use all of it, the unused portion may be available for transfer to the other person. We will work this out automatically and transfer any entitlement.

In working out if there is any unused spouse’s seniors and pensioners tax offset available to transfer to you, we do not take your spouse’s other credits and tax offsets into account.

You cannot claim this tax offset if you were in jail for the whole of 2017–18.

Completing this section

If you are eligible for this tax offset, we will use the information you provide at this section to work out your tax offset amount.

We may have pre-filled this section for you based on the information you entered into myTax.

  1. Using Table 1 - Seniors and pensioners tax offset code letters below, work out which code applied to your circumstances at any time in 2017–18. Select that code from the Tax offset code drop-down list in myTax.
  2. If you or your spouse was a veteran, war widow or war widower, using Table 3 - Veteran code letters below, work out which code applied to you and select it from the Veteran code drop-down list in myTax.
  3. Select Save and continue when you have completed the Offsets section.
Table 1 - Seniors and pensioners tax offset code letters

Code letter

Explanation

A

You were single, separated or widowed.

B

You and your spouse were both eligible for the seniors and pensioners tax offset, and had to live apart due to illness(see note) or lived apart because one of you was in a nursing home.

C

Your spouse was not eligible for the seniors and pensioners tax offset, and you and your spouse had to live apart due to illness(see note) or because one of you was in a nursing home.

D

You and your spouse lived together and you were both eligible for the seniors and pensioners tax offset.

E

You and your spouse lived together, but your spouse was not eligible for the seniors and pensioners tax offset.

Note: Had to live apart due to illness refers to situations where you and your spouse did not live together because one or both of you have an indefinitely continuing illness or infirmity, and as a result your combined living expenses were increased.

If more than one code letter applied, use the first code letter that applied to you, except as shown in the following Exception table.

Table 2 - Exception table

Code letter

Explanation

B

If both A and B applied, and your spouse's taxable income was less than $18,334.

D

If both A and D applied, and your spouse's taxable income was less than $12,494.

Table 3 - Veteran code letters

Code letter

Explanation

V

You were a veteran, war widow or war widower.

W

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

X

Both V and W apply to you.

QC55665