| Tax Offset items in Form EI The Tax Offsets tab comprises all Tax Offsets and Supplementary Tax Offsets.
Items in the Tax Offsets tab: Item T1-Seniors and Pensioners (includes self-funded retirees) Item T2 Label S-Australian superannuation income stream Supplementary Tax offsets (Items T3 - T11 Back to Individual Return Item T1-Seniors and Pensioners (includes self-funded retirees) The Senior Australians and pensioners (includes self-funded retirees – which also includes some non-age pensions who are service pensioners receiving a pension from Veteran’s Affairs) is completed by the Senior Australian and Pensioner Worksheet (SAPTO). To open the mandatory worksheet at this Label press [Enter]. This Senior Australians offset is subject to a Rebate income test. You cannot claim this tax offset if you were in jail for the whole of 2016-17. Click this link to open the information on Item T1 on the ATO website. Spouse Details required The definition of spouse now covers same sex relationships. Your 'spouse' includes another person (whether of the same sex or opposite sex) who: you were in a relationship with that was registered under a prescribed state or territory law, although not legally married to you, lived with you on a genuine domestic basis in a relationship as a couple.
If code B, C, D or E is used, all Spouse details must be completed at Spouse Details Item SD. Transfer of any unused portion of tax offset If both you and your spouse are eligible for the seniors and pensioners tax offset and one of you does not use it all, the unused portion may be available for transfer to the other person. We will work this out automatically and transfer any entitlement. In working out if there is any unused spouse's seniors and pensioners tax offset available to transfer to you, we do not take your spouse's other credits and tax offsets into account. Rebate income thresholds You did not have a spouse, and your rebate income was less than $50,119. You had a spouse, and the combined rebate income of you and your spouse was less than $83,580. At any time during the year you and your spouse had to live apart due to illness or because one of you was in a nursing home, and the combined rebate income of you and your spouse was less than $95,198. The combined rebate income is the total of: your rebate income your spouse’s rebate income, and the amount on which a trustee of a trust was liable to pay tax in respect of your spouse because your spouse was under a legal disability, such as being an undischarged bankrupt or a person who was declared legally incapable because of a mental condition.
To use the shortcut to the Spouse Details Item SD, click the Spouse Details tab, or click [F2] and key SD, and press [Enter]. Related Topics Spouse Details Item SD Back to Tax Offset items in Form EI CCH References 10-190 Social security, etc. pensions 15-310 Senior Australians and pensioners tax offset 15-315 Recipients of social security benefits and allowances Item T2 Label S-Australian superannuation income stream Superannuation income streams (annuity and pension) offset is calculated in the worksheet Annuity and Super Income Stream Offset (pen). This is a transactional worksheet that permits more than one pension or superannuation annuity offset to be calculated. If the taxpayer received income from an Australian superannuation income stream and declared that income at Item 7, the taxpayer may be entitled to a tax offset equal to 10% or 15% of all or part of the taxable component of the superannuation income stream benefit. Click this link to open the information on Item T2 label S on the ATO website. Back to Tax Offset items in Form EI CCH References 14-510 Annuities and fund pensions 13-760 Government co-contributions | 
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