What is it?
This is a tax offset available to you if you earn between $37,001 and $126,000. It is a tax offset of between $255 and $1,080. You will get some or all of the low and middle income tax offset depending on your circumstances, such as your taxable income and how much tax you have paid.
How do I get it?
You don't need to complete a section in your tax return to get these tax offsets. If you meet the conditions above, your entitlement to any offset amount will be included in your tax return. You can see the amount on your notice of assessment (you won't receive the offset as a separate payment).