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ATO will use your 2007-08 income tax return to determine if you are eligible and how you will receive the payment. You are eligible to receive the payment if:
* you have lodged or will lodge your 2007-08 income tax return before 30 June 2009 or if you have been granted a deferred date by the Tax Office before Wednesday 18 February 2009 and you lodge your return by the deferred date
* your 2007-08 taxable income does not exceed $100,000
* your adjusted tax liability for 2007-08 is greater than nil, and
* you are an Australian resident for tax purposes for the 2007-08 financial year. |
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