Senior Australians Tax Offset (SAPTO)
Senior and Pensioner Tax Offset provides a reduction in tax for Australians eligible for government age pension (even though they may not have received pension based on income or assets). The calculation is calculated along with the tables. We recommend you seek tax advice or alternatively register an account with our partner One Click Life where you can enter all variables for free and only be charged $99 if you lodge.
2023-2024
| Family Status | Max. Offset | Low Income | No offset income over |
|---|---|---|---|
| Single | $2,230 | $32,279 | $50,119 |
| Couple – Married/Defacto | $1,602 each | $28,974 each | $83,580 combined |
| Couple separated due to illness | $2,040 each | $31,279 each | $95,198 combined |
Previous Years
2022-2023
Same as previous year.
| Family Status | Max. Offset | Low Income | No offset income over |
|---|---|---|---|
| Single | $2,230 | $32,279 | $50,119 |
| Couple – Married/Defacto | $1,602 each | $28,974 each | $83,580 combined |
| Couple separated due to illness | $2,040 each | $31,279 each | $95,198 combined |
2021-2022
Same as previous year.
| Family Status | Max. Offset | Low Income | No offset income over |
|---|---|---|---|
| Single | $2,230 | $32,279 | $50,119 |
| Couple – Married/Defacto | $1,602 each | $28,974 each | $83,580 combined |
| Couple separated due to illness | $2,040 each | $31,279 each | $95,198 combined |
2020-2021
Same as previous year.
| Family Status | Max. Offset | Low Income | No offset income over |
|---|---|---|---|
| Single | $2,230 | $32,279 | $50,119 |
| Couple – Married/Defacto | $1,602 each | $28,974 each | $83,580 combined |
| Couple separated due to illness | $2,040 each | $31,279 each | $95,198 combined |
2019-2020
Same as previous year.
| Family Status | Max. Offset | Low Income | No offset income over |
|---|---|---|---|
| Single | $2,230 | $32,279 | $50,119 |
| Couple – Married/Defacto | $1,602 each | $28,974 each | $83,580 combined |
| Couple separated due to illness | $2,040 each | $31,279 each | $95,198 combined |
2018-2019
Same as previous year.
| Family Status | Max. Offset | Low Income | No offset income over |
|---|---|---|---|
| Single | $2,230 | $32,279 | $50,119 |
| Couple – Married/Defacto | $1,602 each | $28,974 each | $83,580 combined |
| Couple separated due to illness | $2,040 each | $31,279 each | $95,198 combined |
2017-2018
Same as previous year.
| Family Status | Max. Offset | Low Income | No offset income over |
|---|---|---|---|
| Single | $2,230 | $32,279 | $50,119 |
| Couple – Married/Defacto | $1,602 each | $28,974 each | $83,580 combined |
| Couple separated due to illness | $2,040 each | $31,279 each | $95,198 combined |