Taxation Ruling

TR 93/31W

Income tax: transfer of pensioner rebate between partners

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

Notice of Withdrawal

Taxation Ruling TR 93/31 is withdrawn with effect from 28 May 2026.

1. TR 93/31 explains how to calculate the unused portion of pensioner rebate to be transferred to the other partner, and the adjusted rebate and adjusted rebate threshold for the partner to whom any unused pensioner rebate has been transferred.

2. To the extent that the views in TR 93/31 continue to apply, the calculations explained in TR 93/31 are no longer relevant due to legislation changes.

3. Guidance on transferring the seniors and pensioners tax offset is available on the ATO website at Seniors and pensioners tax offset (QC 72197) and, accordingly, TR 93/31 is withdrawn without replacement.

Commissioner of Taxation
27 May 2026

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References

ATO references:
NO 1-10N0E2BT