The size of SAPTO for non govt pensioners is dependent upon...

The size of SAPTO for non govt pensioners is dependent upon one's marital status. If there is income from any other source, for example, from one's superannuation fund and/or from a defined benefit pension, for example, which many retired teachers, Telstra retirees, public servants etc receive, that income would need to be included to ascertain eligibility of SAPTO. The wording says it required "all sources of income" to be included. For singles, the very modest $32,000 (approx.) is the "Shade-out income threshold" of SAPTO. However, on $40,000 pa there will be a Low Income Tax Offset of approx. $400 or a little less. It is on a reducing scale as one's taxable income rises, it falls. As one would expect....

I hope my homework is appreciated, lol. Below is easy to find on the internet.

Section: 3.4

	Family situation	Maximum tax offset per person	Shade-out income threshold
1	Single	$2,230	$32,279
2	Couple (each)	$1,602 (each)	$28,974(each)
3	Couple separated because of illness (each)	$2,040 (each)	$31,279 (each)