The Research FaCS Sheet series was produced by the former Department of Family and Community Services (the former FaCS). The aim of the series was to provide a brief overview of varied social policy research undertaken by FaCS staff or research undertaken in conjunction with external research bodies. The last Research FaCS Sheet was released in 2002.
This FaCS Sheet provides a guide to the taxation treatment of social security payments. It describes which social security payments are to be included in an individual's taxable income (see Table 1), various types of rebates and other forms of tax relief available to individuals to offset their tax liability and the circumstances in which the Medicare Levy must be paid.