Item T1 - Seniors and Pensioners (includes self-funded retirees)

See Item T1 on the ATO website for further information.

The Senior Australians and pensioners (includes self-funded retirees – which also includes some non-age pensions who are service pensioners receiving a pension from Veteran’s Affairs) is completed by the Senior Australian and Pensioner Worksheet (SAPTO). To open the mandatory worksheet, at label N or Y press Enter.

This Senior Australians offset is subject to a Rebate income test.

You cannot claim this tax offset if you were in jail for the whole of current income year.

Spouse Details

The definition of spouse now covers same sex relationships.

Your 'spouse' includes another person (whether of the same sex or opposite sex) who:

you were in a relationship with that was registered under a prescribed state or territory law,
although not legally married to you, lived with you on a genuine domestic basis in a relationship as a couple.

If code B, C, D or E is used, all Spouse details must be completed at Spouse details.

Transfer of any unused portion of tax offset

If both you and your spouse are eligible for the seniors and pensioners tax offset and one of you does not use it all, the unused portion may be available for transfer to the other person. We will work this out automatically and transfer any entitlement.

In working out if there is any unused spouse's seniors and pensioners tax offset available to transfer to you, we do not take your spouse's other credits and tax offsets into account.

Rebate income thresholds

You did not have a spouse, and your rebate income was less than $50,119.

You had a spouse, and the combined rebate income of you and your spouse was less than $83,580.

At any time during the year you and your spouse had to live apart due to illness or because one of you was in a nursing home, and the combined rebate income of you and your spouse was less than $95,198.

The combined rebate income is the total of:

your rebate income
your spouse’s rebate income, and
the amount on which a trustee of a trust was liable to pay tax in respect of your spouse because your spouse was under a legal disability, such as being an undischarged bankrupt or a person who was declared legally incapable because of a mental condition.

To use the shortcut to the Spouse Details Item SD, click the Spouse Details tab, or click F2 and key SD, and press Enter.

CCH References

15-310 Senior Australians and pensioners tax offset