Changes to Income Tests

From 1 July 2009, changes to tax law will mean changes to income tests for some government benefits and obligations administered by the ATO and other government organisations.

The changes may affect the amount of tax you are liable to pay as you may no longer receive a tax offset.

Three new income tests will be used when calculating tax offsets and obligations:
From 1 July 2009, the following offsets and obligations will be affected:
  • Medicare levy surcharge (lump sum payment in arrears) tax offset
  • Dependency tax offsets
  • Senior Australians tax offset
  • Pensioner tax offset
  • Mature age worker tax offset
  • Spouse superannuation contributions tax offset
  • Government super co-contribution
  • Deduction for personal superannuation contributions
  • Higher Education Loan Programme and Student Financial Supplement Scheme repayments.
The new measures also affect a range of Cenrelink, Family Assistance Office and Child Support payments.

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