Seniors and Pensioners Tax Offset (SAPTO) — T1 Tax Return Claim

Issuing authority

Australian Taxation Office (ATO)

Official source

How to apply

1. Check eligibility: you must have reached Age Pension age (67 years as at 30 June 2026) at any point in the income year, be an Australian resident for tax purposes, and have rebate income below $52,759 (single) or $83,580 (couple combined, living together) for 2025-26.
2. Use the ATO's SAPTO calculator at ato.gov.au/calculators-and-tools/tax-offsets-beneficiaries-and-seniors-and-pensioners-calculator to estimate your offset before lodging.
3. Lodge your individual tax return via myTax (online) or using the paper Tax return for individuals (NAT 2671) — SAPTO is claimed at question T1 'Seniors and pensioners tax offset'.
4. In myTax, the T1 question will appear in the 'Tax offsets' section; answer the eligibility questions and the ATO will calculate the offset amount automatically.
5. On the paper return, complete the T1 worksheet: enter your rebate income, marital status, and whether you live apart from your spouse due to illness.
6. If you have unused offset and a spouse who is also SAPTO-eligible, you may be able to transfer the unused amount to your spouse — complete the relevant transfer fields on the return.
7. To reduce tax withheld during the year (rather than waiting for your return), submit a Withholding declaration (NAT 3093) or the short version for seniors (NAT 3539) to your payer claiming the SAPTO entitlement.
8. Retain records of your age pension eligibility status and any Centrelink or DVA correspondence supporting your SAPTO claim for 5 years.

Related topics

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