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Key tax and superannuation thresholds

Personal tax offsets and rebates

Section: 3.5

The standard rebate amounts for 2018-19 are as follows:

Tax offset/rebate Amount Cut out threshold
Dependent (invalid and Carer) Tax offset (DICTO) $2,717 $11,150

Zone rebates

The following zone rebates are available:

  • Ordinary Zone A: $338 plus 50% of the relevant rebate amount
  • Special Zone A: $1,173 plus 50% of the relevant rebate amount
  • Ordinary Zone B: $57 plus 20% of the relevant rebate amount
  • Special Zone B: $1,173 plus 50% of the relevant rebate amount.

The relevant rebate amount refers to the following rebates to which the taxpayer is notionally entitled:

Tax offset/rebate Amount Cut out threshold
DICTO $2,717 $11,150
Sole parent $1,607 N/A
Child less than 21 years of age (not student) - for first such child $376 $1,786
Child less than 21 years of age (not student) - for each successive child $282 $1,410
Student $376 $1,786

Last modified: Tuesday, November 20, 2018