Beneficiary tax offset

You must be receiving certain Australian Government payments and allowances and pay tax to receive the beneficiary tax offset.

You will pay no tax for the year if you both:

• get a qualifying tax-free government pension or benefit
• have no other taxable income.

If you have other income, you may still need to pay some tax. Then you may be able to receive the beneficiary tax offset.

We will automatically calculate the tax offset when we process your tax return.

You can use the calculator to work out if you are eligible for the offset and the amount.

Beneficiary tax offset and seniors and pensioners tax offset calculator

If you are eligible for both offsets, you will receive the one with the highest amount.