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  • If you receive Government benefits

    The beneficiary tax offset is available if you receive certain Australian Government allowances and payments.

    You pay no tax for the year if you:

    • only receive any of the qualifying benefits and allowances, and
    • have no other taxable income.

    If you have other assessable income you may still need to pay some tax.

    If you have no tax payable, the beneficiary tax offset is not available to be used.

    To claim the offset, you must declare the payment you receive at the correct item on your tax return.

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

    See also:

    Last modified: 30 May 2019QC 31940