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Income Test For Age Pension
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WARNING! THIS PAGE HAS NOT BEEN UPDATED
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As we no longer have the resources to keep it up to date, this website ceased to be a subscription website from March 2022
(last annual subscription accepted in December 2020)
You should not rely on it for the most up to date information. Having said that, we do update some of it from time to time.
You may still find some of it useful.
You may wish to use the atotaxrates.info website instead, which may be more up to date.
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* Please click on maximise [+], not the titles, to display the contents of any hidden containers *
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Calculators
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Links to expert information on this topic
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Change to Deeming Rules
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The normal deeming rules will be extended to super account based income streams for new account based income streams assessed under the pension income test rules after 1 January 2015. All superannuation pensions held before 1 January 2015 will be grandfathered indefinitely and will continue to be assessed under the existing rules for the life of the product – no current pensioner will be affected unless they choose to change products.
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Pension Income Test Taper Rate
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From 20 September 2009:
The pension is reduced by $0.50 cents per fortnight per $1 of income over full pension thresholds ($13.00 annualised) for singles and $0.25 cents per fortnight per $1 (each) for couples ($6.50 annualised). No additional amount is added to the threshold for dependent children.
Up to 19 September 2009:
The pension is reduced by $0.40 cents per fortnight per $1 of income over full pension thresholds ($10.40 annualised) for singles and $0.20 cents per fortnight per $1 (each) for couples ($5.20 annualised). The tables below relate to persons with no dependent children. For each child add $24.60 per fortnight to the thresholds ($639.60 annualised).
If also receiving maximum rent assistance, these thresholds are higher.
In addition to the Age Pension and Age Service Pension, this test also applies to Disability Support Pension (over 21), Carer Payment, Wife Pension, Widow B Pension, Parenting Payment Single and Invalidity Service Pension and Partner Service Pension.
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Thresholds - Single Person 2017 todate
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The pension cut out thresholds are for residents. The lower thresholds apply to non-residents.
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Single person
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Fortnightly Income
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Annual Income
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From
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To
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For full pension
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Pension cut out
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For full pension
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Pension cut out
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2021/2022
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20/9/21
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19/3/22
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$180
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$2,115.00
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$4,680
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$54,990
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01/7/21
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19/9/21
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$180
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$2,085.40
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$4,680
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$54,220
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2020/2021
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20/3/21
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30/6/21
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$178
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$2,083.40
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$4,628
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$54,168
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01/7/20
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19/3/21
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$178
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$2,066.60
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$4,628
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$53,731
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2019/2020
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20/3/20
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30/6/20
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$174
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$2,062.60
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$4,524
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$53,627
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20/9/19
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19/3/20
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$174
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$2,040.80
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$4,524
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$53,061
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01/7/19
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19/9/19
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$174
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$2,026.40
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$4,524
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$52,686
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2018/2019
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20/3/19
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30/6/19
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$172
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$2,024.40
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$4,472
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$52,634
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20/9/18
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19/3/19
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$172
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$2,004.60
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$4,472
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$52,120
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01/7/18
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19/9/18
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$172
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$1,987.20
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$4,472
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$51,667
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2017/2018
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20/3/18
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30/6/18
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$168
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$1,983.20
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$4,368
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$51,563
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20/9/17
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19/3/18
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$168
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$1,956.80
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$4,368
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$50,877
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01/7/17
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19/9/17
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$168
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$1,944.60
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$4,368
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$50,560
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Thresholds - Single Person – 2004/2005 to 2016/2017
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The pension cut out thresholds are for residents. The lower thresholds apply to non-residents
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Single person
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Fortnightly Income
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Annual Income
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From
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To
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For full pension
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Pension cut out
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For full pension
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Pension cut out
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2016/2017
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20/3/17
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30/6/17
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$164
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$1,940.60
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$4,264
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$50,456
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20/9/16
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19/3/17
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$164
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$1,918.20
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$4,264
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$49,873
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01/7/16
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19/9/16
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$164
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$1,911.80
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$4,264
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$49,706
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2015/2016
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20/3/16
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30/6/16
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$162
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$1,909.80
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$4,212
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$49,655
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20/9/15
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19/3/16
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$162
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$1,896.00
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$4,212
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$49,296
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01/7/15
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19/9/15
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$162
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$1,882.40
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$4,212
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$48,942
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2014/2015
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20/3/15
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30/6/15
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$160
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$1,880.40
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$4,160
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$48,890
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20/9/14
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19/3/15
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$160
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$1,868.60
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$4,160
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$48,584
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01/7/14
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19/9/14
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$160
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$1,845.60
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$4,160
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$47,985
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2013/2014
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20/3/14
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30/6/14
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$156
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$1,841.60
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$4,056
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$47,882
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20/9/13
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19/3/14
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$156
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$1,810.20
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$4,056
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$47,065
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01/7/13
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19/9/13
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$156
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$1,772.80
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$4,056
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$46,092
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2012/2013
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20/3/13
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30/6/13
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$152
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$1,768.80
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$3,952
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$45,989
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20/9/12
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19/3/13
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$152
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$1,697.20
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$3,952
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$44,127
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01/7/12
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19/9/12
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$152
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$1,663.00
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$3,952
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$43,238
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2011/2012
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20/3/12
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30/6/12
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$150
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$1,661.00
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$3,900
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$43,186
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20/9/11
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19/3/12
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$150
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$1,647.60
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$3,900
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$42,837
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01/7/11
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19/9/11
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$150
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$1,608.60
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$3,900
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$41,823
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2010/2011
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20/3/11
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30/6/11
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$146
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$1,604.60
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$3,796
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$41,720
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20/9/10
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19/3/11
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$146
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$1,578.20
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$3,796
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$41,033
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1/07/10
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19/9/10
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$146
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$1,548.20
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$3,796
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$40,253
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2009/2010
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20/3/10
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30/6/10
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$142
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$1,544.20
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$3,692
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$40,149
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20/9/09
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19/3/10
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$142
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$1,485.80
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$3,692
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$38,631
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1/07/09
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19/9/09
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$142
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$1,581.50
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$3,692
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$41,119
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2008/2009
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20/3/09
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30/6/09
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$138
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$1,577.50
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$3,588
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$41,015
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1/01/09
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19/3/09
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$138
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$1,558.25
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$3,588
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$40,515
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20/9/08
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31/12/08
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$138
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$1,557.50
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$3,588
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$40,495
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01/7/08
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19/9/08
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$138
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$1,519.50
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$3,588
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$39,507
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2007/2008
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20/3/08
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30/6/08
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$132
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$1,513.50
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$3,432
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$39,351
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20/9/07
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19/3/08
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$132
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$1,490.75
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$3,432
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$38,760
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01/7/07
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19/9/07
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$132
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$1,459.25
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$3,432
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$37,941
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2006/2007
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20/3/07
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30/6/07
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$128
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$1,455.25
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$3,328
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$37,837
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20/9/06
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19/3/07
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$128
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$1,422.75
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$3,328
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$36,992
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01/7/06
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19/9/06
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$128
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$1,391.75
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$3,328
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$36,186
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2005/2006
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20/3/06
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30/6/06
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$124
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$1,387.75
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$3,224
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$36,082
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20/9/05
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19/3/06
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$124
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$1,360.75
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$3,224
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$35,380
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01/7/05
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19/9/05
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$124
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$1,329.25
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$3,224
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$34,561
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2004/2005
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20/3/05
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30/6/05
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$122
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$1,327.25
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$3,172
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$34,509
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20/9/04
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19/3/05
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$122
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$1,313.25
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$3,172
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$34,145
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01/7/04
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19/9/04
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$122
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$1,297.00
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$3,172
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$33,722
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Thresholds - Couple - Both Eligible/Only One Partner Eligible 2017/2018 todate
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The pension cut out thresholds are for residents. The lower thresholds apply to non-residents.
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Partnered (combined)
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Fortnightly Income
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Annual Income
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From
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To
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For full pension
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Pension cut out
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For full pension
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Pension cut out
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2021/2022
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20/9/21
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19/3/22
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$320
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$3,237.20
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$8,320
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$84,167
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01/7/21
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19/9/21
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$320
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$3,192.40
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$8,320
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$83,002
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2020/2021
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20/3/21
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30/6/21
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$316
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$3,188.40
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$8,216
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$82,898
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01/7/20
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19/3/21
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$316
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$3,163.20
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$8,216
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$82,243
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2019/2020
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20/3/20
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30/6/20
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$308
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$3,155.20
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$8,008
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$82,035
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20/9/19
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19/3/20
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$308
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$3,122.00
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$8,008
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$81,172
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01/7/19
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19/9/19
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$308
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$3,100.40
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$8,008
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$80,610
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2018/2019
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20/3/19
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30/6/19
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$304
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$3,096.40
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$7,904
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$80,506
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20/9/18
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19/3/19
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$304
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$3,066.80
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$7,904
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$79,736
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01/7/18
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19/9/18
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$304
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$3,040.40
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$7,904
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$79,050
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2017/2018
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20/3/18
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30/6/18
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$300
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$3,036.40
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$7,800
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$78,946
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20/9/17
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19/3/18
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$300
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$2,996.80
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$7,800
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$77,917
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01/7/17
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19/9/17
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$300
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$2,978.40
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$7,800
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$77,438
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Thresholds - Couple – Both eligible/Only one partner Eligible – 2004/2005 to 2016/2017
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The pension cut out thresholds are for residents. The lower thresholds apply to non-residents.
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Partnered (combined)
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Fortnightly Income
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Annual Income
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From
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To
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For full pension
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Pension cut out
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For full pension
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Pension cut out
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2016/2017
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20/3/17
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30/6/17
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$292
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$2,970.40
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$7,592
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$77,230
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20/9/16
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19/3/17
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$292
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$2,936.80
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$7,592
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$76,357
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01/7/16
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19/9/16
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$292
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$2,926.80
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$7,592
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$76,096
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2015/2016
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20/3/16
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30/6/16
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$288
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$2,922.80
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$7,488
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$75,992
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20/9/15
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19/3/16
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$288
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$2,902.00
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$7,488
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$75,452
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01/7/15
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19/9/15
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$288
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$2,881.60
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$7,488
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$74,922
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2014/2015
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20/3/15
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30/6/15
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$284
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$2,877.60
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$7,384
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$74,818
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20/9/14
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19/3/15
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$284
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$2,860.00
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$7,384
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$74,360
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01/7/14
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19/9/14
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$284
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$2,825.20
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$7,384
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$73,455
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2013/2014
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20/3/14
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30/6/14
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$276
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$2,817.20
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$7,176
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$73,247
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20/9/13
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19/3/14
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$276
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$2,769.60
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$7,176
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$72,009
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01/7/13
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19/9/13
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$276
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$2,713.60
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$7,176
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$70,553
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2012/2013
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20/3/13
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30/6/13
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$268
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$2,705.60
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$6,968
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$70,346
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20/9/12
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19/3/13
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$268
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$2,597.60
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$6,968
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$67,538
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01/7/12
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19/9/12
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$268
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$2,546.00
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$6,968
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$66,196
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2011/2012
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20/3/12
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30/6/12
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$264
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$2,542.00
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$6,864
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$66,092
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20/9/11
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19/3/12
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$264
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$2,522.00
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$6,864
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$65,572
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01/7/11
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19/9/11
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$264
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$2,462.80
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$6,864
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$64,033
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2010/2011
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20/3/11
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30/6/11
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$256
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$2,454.80
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$6,656
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$63,825
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20/9/10
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19/3/11
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$256
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$2,415.20
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$6,656
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$62,795
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01/7/10
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19/9/10
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$256
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$2,370.00
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$6,656
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$61,620
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2009/2010
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20/3/10
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30/6/10
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$248
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$2,362.00
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$6,448
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$61,412
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20/9/09
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19/3/10
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$248
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$2,274.00
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$6,448
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$59,124
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01/7/09
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19/9/09
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$248
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$2,642.50
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$6,448
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$68,705
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2008/2009
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|
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20/3/09
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30/6/09
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$240
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$2,634.50
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$6,240
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$68,497
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1/01/09
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19/3/09
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$240
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$2,602.50
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$6,240
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$67,665
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20/9/08
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31/12/08
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$240
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$2,602.00
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$6,240
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$67,652
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01/7/08
|
19/9/08
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$240
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$2,538.50
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$6,240
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$66,001
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2007/2008
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20/3/08
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30/6/08
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$232
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$2,530.50
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$6,032
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$65,793
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20/9/07
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19/3/08
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$232
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$2,492.00
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$6,032
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$64,792
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01/7/07
|
19/9/07
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$232
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$2,439.00
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$6,032
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$63,414
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2006/2007
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20/3/07
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30/6/07
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$228
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$2,435.00
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$5,928
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$63,310
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20/9/06
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19/3/07
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$228
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$2,381.00
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$5,928
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$61,906
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01/7/06
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19/9/06
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$228
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$2,328.50
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$5,928
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$60,541
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2005/2006
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20/3/06
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30/6/06
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$220
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$2,320.50
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$5,720
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$60,333
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20/9/05
|
19/3/06
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$220
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$2,275.50
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$5,720
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$59,163
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01/7/05
|
19/9/05
|
$220
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$2,223.00
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$5,720
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$57,798
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2004/2005
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|
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20/3/05
|
30/6/05
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$216
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$2,219.00
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$5,616
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$57,694
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20/9/04
|
19/3/05
|
$216
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$2,195.50
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$5,616
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$57,083
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01/7/04
|
19/9/04
|
$216
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$2,168.50
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$5,616
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$56,381
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|
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Thresholds - Couple - Separated Due To Ill-Health - 2017/2018 todate
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|
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The pension cut out thresholds are for residents. The lower thresholds apply to non-residents.
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Couples separated due to ill-health (combined)
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Fortnightly Income
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Annual Income
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From
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To
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For full pension
|
Pension cut out
|
For full pension
|
Pension cut out
|
|
2021/2022
|
|
20/9/21
|
19/3/22
|
$320
|
$4,190.80
|
$8,320
|
$108,940
|
|
01/7/21
|
19/9/21
|
$320
|
$4,130.80
|
$8,320
|
$107,400
|
|
2020/2021
|
|
20/3/21
|
30/6/21
|
$316
|
$4,126.80
|
$8,216
|
$107,297
|
|
01/7/20
|
19/3/21
|
$316
|
$4,093.20
|
$8,216
|
$106,423
|
|
2019/2020
|
|
20/3/20
|
30/6/20
|
$308
|
$4,085.20
|
$8,008
|
$106,215
|
|
20/9/19
|
19/3/20
|
$308
|
$4,041.60
|
$8,008
|
$105,081
|
|
01/7/19
|
19/9/19
|
$308
|
$4,012.80
|
$8,008
|
$104,333
|
|
2018/2019
|
|
20/3/19
|
30/6/19
|
$304
|
$4,008.80
|
$7,904
|
$104,229
|
|
20/9/18
|
19/3/19
|
$304
|
$3,969.20
|
$7,904
|
$103,199
|
|
01/7/18
|
19/9/18
|
$304
|
$3,934.40
|
$7,904
|
$102,294
|
|
2017/2018
|
|
20/3/18
|
30/6/18
|
$300
|
$3,930.40
|
$7,800
|
$102,190
|
|
20/9/17
|
19/3/18
|
$300
|
$3,877.60
|
$7,800
|
$100,818
|
|
01/7/17
|
19/9/17
|
$300
|
$3,853.20
|
$7,800
|
$100,183
|
|
| |
|
Thresholds - Couples – Separated Due To Ill-Heath – 2004/2005 to 2016/2017
|
|
|
The pension cut out thresholds are for residents. The lower thresholds apply to non-residents.
|
Couples separated due to ill-health (combined)
|
Fortnightly Income
|
Annual Income
|
|
From
|
To
|
For full pension
|
Pension cut out
|
For full pension
|
Pension cut out
|
|
2016/2017
|
|
20/3/17
|
30/6/17
|
$292
|
$3,845.20
|
$7,592
|
$99,975
|
|
20/9/16
|
19/3/17
|
$292
|
$3,800.40
|
$7,592
|
$98,810
|
|
01/7/16
|
19/9/16
|
|
|
|
|
|
2015/2016
|
|
20/3/16
|
30/6/16
|
$288
|
$3,783.60
|
$7,488
|
$98,373
|
|
20/9/15
|
19/3/16
|
$288
|
$3,756.00
|
$7,488
|
$97,656
|
|
01/7/15
|
19/9/15
|
$288
|
$3,728.80
|
$7,488
|
$96,949
|
|
2014/2015
|
|
20/3/15
|
30/6/15
|
$284
|
$3,724.80
|
$7,384
|
$96,845
|
|
20/9/14
|
19/3/15
|
$284
|
$3,701.20
|
$7,384
|
$96,231
|
|
01/7/14
|
19/9/14
|
$284
|
$3,655.20
|
$7,384
|
$95,035
|
|
2013/2014
|
|
20/3/14
|
30/6/14
|
$276
|
$3,647.20
|
$7,176
|
$94,827
|
|
20/9/13
|
19/3/14
|
$276
|
$3,584.40
|
$7,176
|
$93,194
|
|
01/7/13
|
19/9/13
|
$276
|
$3,509.60
|
$7,176
|
$91,249
|
|
2012/2013
|
|
20/3/13
|
30/6/13
|
$268
|
$3,501.60
|
$6,968
|
$91,042
|
|
20/9/12
|
19/3/12
|
$268
|
$3,358.40
|
$6,968
|
$87,318
|
|
01/7/12
|
19/9/12
|
$268
|
$3,290.00
|
$6,968
|
$85,540
|
|
2011/2012
|
|
20/3/12
|
30/6/12
|
$264
|
$3,286.00
|
$6,864
|
$85,436
|
|
20/9/11
|
19/3/12
|
$264
|
$3,259.20
|
$6,864
|
$84,739
|
|
01/7/11
|
19/9/11
|
$264
|
$3,181.20
|
$6,864
|
$82,711
|
|
2010/2011
|
|
20/3/11
|
30/6/11
|
$256
|
$3,173.20
|
$6,656
|
$82,503
|
|
20/9/10
|
19/3/11
|
$256
|
$3,120.40
|
$6,656
|
$81,130
|
|
01/7/10
|
19/9/10
|
$256
|
$3,060.40
|
$6,656
|
$79,570
|
|
2009/2010
|
|
20/3/10
|
30/6/10
|
$248
|
$3,052.40
|
$6,448
|
$79,362
|
|
20/9/09
|
19/3/10
|
$248
|
$2,935.60
|
$6,448
|
$76,326
|
|
01/7/09
|
19/9/09
|
$248
|
$3,127.00
|
$6,448
|
$81,302
|
|
2008/2009
|
|
20/3/09
|
30/6/09
|
$240
|
$3,119.00
|
$6,240
|
$81,094
|
|
1/01/09
|
19/3/09
|
$240
|
$3,080.50
|
$6,240
|
$80,093
|
|
20/9/08
|
31/12/08
|
$240
|
$3,079.50
|
$6,240
|
$80,067
|
|
01/7/08
|
19/9/08
|
$240
|
$3,003.00
|
$6,240
|
$78,078
|
|
2007/2008
|
|
20/3/08
|
30/6/08
|
$232
|
$2,995.00
|
$6,032
|
$77,870
|
|
20/9/07
|
19/3/08
|
$232
|
$2,949.50
|
$6,032
|
$76,687
|
|
01/7/07
|
19/9/07
|
$232
|
$2,886.50
|
$6,032
|
$75,049
|
|
2006/2007
|
|
20/3/07
|
30/6/07
|
$228
|
$2,882.50
|
$5,928
|
$74,945
|
|
20/9/06
|
19/3/07
|
$228
|
$2,817.50
|
$5,928
|
$73,255
|
|
01/7/06
|
19/9/06
|
$228
|
$2,755.50
|
$5,928
|
$71,643
|
|
2005/2006
|
|
20/3/06
|
30/6/06
|
$220
|
$2,747.50
|
$5,720
|
$71,435
|
|
20/9/05
|
19/3/06
|
$220
|
$2,693.50
|
$5,720
|
$70,031
|
|
01/7/05
|
19/9/05
|
$220
|
$2,630.50
|
$5,720
|
$68,393
|
|
2004/2005
|
|
20/3/05
|
30/6/05
|
$216
|
$2,626.50
|
$5,616
|
$68,289
|
|
20/9/04
|
19/3/05
|
$216
|
$2,598.50
|
$5,616
|
$67,561
|
|
01/7/04
|
19/9/04
|
$216
|
$2,566.00
|
$5,616
|
$66,716
|
|
|
|
|
|
|
|
|
|
|
|
This page was last edited on 18 September 2021
Fdbco.au - An Online Quick Reference Library for Tax Agents and Financial Planners
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