TABLE OF CONTENTS
- Activation
- Tax Offset Code
- Income Limits and Offset Amount
- The Seniors and Pensioners Tax Offset amount depends on the taxpayer’s rebate income.
- Rates and thresholds for SAPTO
- ATO reference
Activation
Make sure "Tax Offset" is activated under the Manage Section
Tax Offset Code
If the taxpayer does not have a spouse, select the "Single" code for the T1 Tax offset code. Dependent children are not considered for SAPTO eligibility or calculation
Income Limits and Offset Amount
The Seniors and Pensioners Tax Offset amount depends on the taxpayer’s rebate income.
- For the 2025 tax year, the offset phases out once rebate income exceeds approximately $50,119.
- If the rebate income is greater than this limit, the SAPTO amount will be $0.
Rates and thresholds for SAPTO
To be entitled to the offset, your rebate income must be less than the relevant cut-out threshold in the table below. You receive the maximum offset if your rebate income is less than the shading-out threshold.
This information reflects the current year and should be used to determine eligibility and apply the offset accurately.Here is the current ATO Seniors and Pensioners Tax Offset (SAPTO) income thresholds for the 2024-25 tax year
