ITAA 1936 s 160AAAA

Senior Australians Tax Offset - residency test - resident for less than 10 years

Senior Australians Tax Offset - general eligibility

Senior Australians Tax Offset - female taxpayer less than age pension age

Low income aged persons tax offset - threshold

Senior Australians Tax Offset and ETP's

Low income aged persons [known as Senior Australian Tax Offset (SATO)] rebate - single taxpayer below 'pension age'.

Senior Australians Tax Offset - taxpayer's age less than 65