sapto {grattan}

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.