The Seniors and Pensioners Tax Offset (SAPTO) provides tax relief to eligible seniors and pensioners. Eligibility for SAPTO is linked to the age pension eligibility age, which is currently 67 years.

Accessing SAPTO

The Senior and Pensioner Tax Offset (SAPTO) can be found under the "Estimate" tab.

Important Requirements

  • Make sure birthdate is correct, or adjust it via "Settings>General". 
  • The spouse’s taxed element for the SLS zero tax rate can only be entered if the spouse’s date of birth is after 1st July 1961, as per ATO validation rules. LodgeiT enforces this requirement and cannot override it.

Claiming SAPTO for a Spouse

  • To claim SAPTO for a spouse, use the option "Eligible spouse lived together" found under the Offset tab.


Additional Notes

  • The individual tax return includes reportable fringe benefits exempt amounts, which are included in the rebate income calculation.
  • SAPTO eligibility and amount depend on the tax offset code selected by the user. If no relevant code is chosen, SAPTO will not be calculated. LodgeiT will provide a warning if the selected tax offset code does not match the taxpayer’s age.
  • To update the date of birth, ensure the tax form is not locked or marked as completed (the lock icon is located at the top right of the form).

ATO SAPTO calculator

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