Item 6 - Australian Government pensions and allowances

See Item 6 - Australian Government pensions and allowances on the ATO website for further information.

You can use the Pre-fill from the Tax Agent's Portal to complete this item. The worksheet (agp) at label B retains the imported ATO pre-fill information. Alternatively, you can enter details of the pension for record keeping purposes. Refer to Australian Government Pensions and Allowances worksheet (agp).

To avoid being taxed incorrectly, do not include exempt Australian Government payments and allowances in your tax return. However, if you are married and receive an exempt Australian Government payment and you have a spouse, that exempt payment must be included at the Spouse details label P for the correct calculation of SAPTO. Click this link for the Exempt income information on the ATO website.

SAPTO worksheet

Complete the SAPTO worksheet which is accessed from Item 6 or T1. Tax will default any relevant information already entered elsewhere in the return, such as dates of birth. For details on this worksheet refer to Senior and pensioner Offset (SAPTO).

ONLY include Australian Government pensions. Other pensions are reported elsewhere in the return. For example:

• Australian annuities and superannuation income streams (Item 7).

• Overseas Pensions (Item 20).

• Details of the spouse's pension shown at Spouse Details (Item SD label P).

• Exempt pensions received by the spouse (Item SD label B).

CCH References

10-190 Social security, etc pensions

15-310 Senior Australians and pensioners tax offset