Seniors and pensioners tax offset

Version: 

2018-19

Original Published Date: 

28/05/2019 - 12:30pm

Effective Date: 

01/07/2019 - 12:00pm

Status: 

  • Current

Tax Category: 

  • Payroll
  • Tax preparation

Resource Type: 

  • Statement of formula / rates and thresholds

Description: 

Seniors and pensioners tax offset (SAPTO) lodgment thresholds 2018-19.

There are no changes required for 2018-19 – section 3 of the Income Tax Rates Act 1986 and schedule 7 of the Income Tax Rates Act 1986.

There are changes to the personal income tax rates and thresholds, and the introduction of the Low and Middle Income Tax Offset.

Find out more:

Low and middle income tax offset

Resource Attachments

All Versions

TitleVersionDate
Seniors and pensioners tax offset2018-1926 Aug 2019
Seniors and pensioners tax offset2017-1828 May 2018