Taxpayers who have a value at item 6 (Australian Government pensions and allowances) and T1 (Seniors and pensioners) may not be entitled to the Seniors/Pension/Beneficiary Offset (SAPTO). Enter the details into the ATO SAPTO calculator. Take a note of which section you're entering the details into.
Australian Government allowances and payments relates to amounts at item 5.
Australian Government pensions and allowances relates to amounts at item 6.
