Income tax is not paid on certain tax-free government pensions or benefits. If you are required to lodge a tax return, you need to include those pensions or benefits as they are used to work out your adjusted taxable income (ATI). Your ATI is an income test we use to work out:
- your eligibility for certain tax offsets
- the amount of those offsets.
For a list of the relevant tax-free government pensions or benefits, see Special circumstances and glossary.
If you are still unsure whether your pension or benefit is tax-free, contact us, or contact the agency that paid you.