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, (


This content is intended for general information in summary form on tax and legal matters at the time of first publication and is not intended to provide, and should not be relied upon in place of appropriate professional advice.  Please consult your tax, legal and accounting advisors before acting or relying on any content provided.

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