sapto: Seniors and Pensioner Tax Offset
In grattan: Australian Tax Policy Analysis

sapto

R Documentation

Seniors and Pensioner Tax Offset

Description

Seniors and Pensioner Tax Offset

Usage

sapto(
  rebate_income,
  fy.year,
  fill = 0,
  sapto.eligible = TRUE,
  Spouse_income = 0,
  family_status = "single",
  on_sapto_cd = "A",
  .check = TRUE
)

Arguments

`rebate_income`	The rebate income of the individual.
`fy.year`	The financial year in which sapto is to be calculated.
`fill`	If SAPTO was not applicable, what value should be used?
`sapto.eligible`	Is the individual eligible for sapto?
`Spouse_income`	Spouse income whose unutilized SAPTO may be added to the current taxpayer. Must match `family_status`; i.e. can only be nonzero when `family_status != "single"`.
`family_status`	Family status of the individual.
`on_sapto_cd`	SAPTO claim code type (for non-veterans). A letter A-E. A = single, B = lived apart due to illness and spouse was eligible, C = lived apart but spouse ineligible, D = lived together, both eligible for sapto, E = lived together, spouse ineligible. Only `"A"` and `"D"` are supported.
`.check`	Run checks for consistency of values. For example, ensuring no single individuals have positive `Spouse_income`.