Resident Individual

Non-resident Individual

Low-income Thresholds – Individual

Low-income Thresholds – Families

Medicare Levy Surcharge

Dependent (Invalid and Carer) Tax Offsets

Note, the ATO generally refers to this offset as the Invalid and Invalid Carer Tax Offset to avoid the impression that it may be claimed in respect of any dependant of a taxpayer.

Notionally Retained Dependent Tax Offsets

Low Income Tax Offsets

Seniors and Pensioners Tax Offsets



  • ATO, (

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