Issue
Is a female taxpayer who, at the end of the income year, is not of pension age within the meaning of the Social Security Act 1991 (SSA 1991), eligible for the Senior Australians Tax Offset (SATO) under section 160AAAA of the Income Tax Assessment Act 1936 (ITAA 1936)?
Decision
No. A taxpayer who, at the end of the income year, is not of pension age within the meaning of the SSA 1991, is not eligible for the SATO under Section 160AAAA of the ITAA 1936.
Facts
The taxpayer is female, and is not of pension age within the meaning of the SSA 1991. The taxpayer is not a veteran in receipt of a Department of Veterans Affairs (DVA) pension.
Reasons for Decision
To qualify for a SATO a taxpayer must satisfy certain age, residency and income conditions set out in section 160AAAA of the ITAA 1936.
The age condition, contained in subsection 160AAAA(2), is based on the taxpayer's age at the end of the income year, and varies depending on the taxpayer's gender and whether they are a veteran in receipt of a DVA pension.
For female veterans in receipt of a DVA pension, the age limit is set out in column 2 of the following table. For all other female taxpayers, the age limit is set out in Column 3. Column 1 - Income year Column 2 - DVA pension age Column 3 - Age pension age 2000-2001 56.5 61.5 2001-2002 57 62 2002-2003 57 62 2003-2004 57.5 62.5 2004-2005 57.5 62.5 2005-2006 58 63 2006-2007 58 63 2007-2008 63.5 63.5 2008-2009 63.5 63.5 2009-2010 64 64 2010-2011 64 64 2011-2012 64.5 64.5 2012-2013 64.5 64.5 2013-2014 and onwards 65 65
Column 1 - Income year | Column 2 - DVA pension age | Column 3 - Age pension age
2000-2001 | 56.5 | 61.5
2001-2002 | 57 | 62
2002-2003 | 57 | 62
2003-2004 | 57.5 | 62.5
2004-2005 | 57.5 | 62.5
2005-2006 | 58 | 63
2006-2007 | 58 | 63
2007-2008 | 63.5 | 63.5
2008-2009 | 63.5 | 63.5
2009-2010 | 64 | 64
2010-2011 | 64 | 64
2011-2012 | 64.5 | 64.5
2012-2013 | 64.5 | 64.5
2013-2014 and onwards | 65 | 65
The taxpayer is not of pension age at the end of the income year. Accordingly she does not satisfy the age condition and so will not be entitled to a SATO for that income year.
Amendment History
Date of amendment Part Comment 13 December 2013 Legislative References Correcting an error in citing the relevant legislative references.
Date of amendment | Part | Comment
13 December 2013 | Legislative References | Correcting an error in citing the relevant legislative references.