Eligible single senior Australians will have no tax liability if their rebate income is:-

• < $29,867 for the 2009/10 income tax year

Eligible senior Australian couples will have no tax liability if their rebate income is:-

• < $25,680 in the 2009/11 income tax year

The amount of SATO will be determined by reference to a taxpayer's ‘rebate income'.  The SATO entitlement reduces by 12.5 cents for every $1 of rebate income above the following relevant thresholds:-

• Single - $2,230
• Couple (each) - $1,602; and
• Couple (separated by reason of illness) - $2,040

Also see the article on rebate income - new concept.