Both my wife and I were eligible for the SAPTO (and met the eligibility criteria).
I received an age pension and I had taxable income (and rebate income) of $50,000 in 2024-2025. My wife's taxable income (and rebate income) was $20,000.
We both entered at the SAPTO question the tax offset code D. Per the ATO SAPTO calculator https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/tax-offsets/seniors-and-pensioners-tax-offset
my wife is entitled to $1,602 in SAPTO. In her Notice of Assessment, she only used less than $200 of the SAPTO. My Notice of Assessment does not show any SAPTO being applied. Why didn't the unused portion of my wife's SAPTO get transferred to me? which should be approx. $1,400? The ATO website says that the ATO will work it out for us, but I am not sure how they are able to do this if my wife did not need to enter my TFN details in her tax return. Can anyone please help?
The ATO website states:
Transferring unused SAPTO between spouses
You and your spouse may both be eligible for SAPTO. If one of you does not use all of it, you may be able to transfer the unused portion to your spouse.
We will work this out for you. We will transfer any entitlement when you lodge your tax returns.
You can use the calculator to check if you have an unused amount to transfer to your spouse.
Beneficiary tax offset and seniors and pensioners tax offset calculator
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