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ATO Interpretative Decision

ATO ID 2001/258

Income Tax

Senior Australians Tax Offset - female taxpayer less than age pension age
FOI status: may be released

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  • This ATO ID is a straight application of the law and does not contain an interpretative decision.
    This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

CAUTION: This is an edited and summarised record of a Tax Office decision. This record is not published as a form of advice. It is being made available for your inspection to meet FOI requirements, because it may be used by an officer in making another decision.

This ATOID provides you with the following level of protection:

If you reasonably apply this decision in good faith to your own circumstances (which are not materially different from those described in the decision), and the decision is later found to be incorrect you will not be liable to pay any penalty or interest. However, you will be required to pay any underpaid tax (or repay any over-claimed credit, grant or benefit), provided the time limits under the law allow it. If you do intend to apply this decision to your own circumstances, you will need to ensure that the relevant provisions referred to in the decision have not been amended or repealed. You may wish to obtain further advice from the Tax Office or from a professional adviser.

Issue

Is a female taxpayer who, at the end of the income year, is not of pension age within the meaning of the Social Security Act 1991 (SSA 1991), eligible for the Senior Australians Tax Offset (SATO) under section 160AAAA of the Income Tax Assessment Act 1936 (ITAA 1936)?

Decision

No. A taxpayer who, at the end of the income year, is not of pension age within the meaning of the SSA 1991, is not eligible for the SATO under Section 160AAAA of the ITAA 1936.

Facts

The taxpayer is female, and is not of pension age within the meaning of the SSA 1991. The taxpayer is not a veteran in receipt of a Department of Veterans Affairs (DVA) pension.

Reasons for Decision

To qualify for a SATO a taxpayer must satisfy certain age, residency and income conditions set out in section 160AAAA of the ITAA 1936.

The age condition, contained in subsection 160AAAA(2), is based on the taxpayer's age at the end of the income year, and varies depending on the taxpayer's gender and whether they are a veteran in receipt of a DVA pension.

For female veterans in receipt of a DVA pension, the age limit is set out in column 2 of the following table. For all other female taxpayers, the age limit is set out in Column 3.

Column 1 - Income year Column 2 - DVA pension age Column 3 - Age pension age
2000-2001 56.5 61.5
2001-2002 57 62
2002-2003 57 62
2003-2004 57.5 62.5
2004-2005 57.5 62.5
2005-2006 58 63
2006-2007 58 63
2007-2008 63.5 63.5
2008-2009 63.5 63.5
2009-2010 64 64
2010-2011 64 64
2011-2012 64.5 64.5
2012-2013 64.5 64.5
2013-2014 and onwards 65 65

The taxpayer is not of pension age at the end of the income year. Accordingly she does not satisfy the age condition and so will not be entitled to a SATO for that income year.

Amendment History

Date of amendment Part Comment
13 December 2013 Legislative References Correcting an error in citing the relevant legislative references.

Date of decision:  30 July 2001

Year of income:  30 June 2001 onwards

Legislative References:
Income Tax Assessment Act 1936
   section 160AAAA
   subsection 160AAAA(2)

Keywords
Rebates
Tax Free Threshold

Business Line:  Small Business/Individual Taxpayers

Date of publication:  27 August 2001

ISSN: 1445-2782

history
  Date: Version:
  30 July 2001 Original statement
You are here 13 December 2013 Updated statement
  28 July 2017 Archived

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