The low and middle income tax offset (LMITO) announced in the 2018–19
Federal Budget continues to be available for 2019–20.
An offset is not a refund and can only reduce the amount of tax you need to
pay. The amount of the offset you may be entitled to will vary depending on
your individual circumstances, such as your income level and how much
tax you have paid throughout the year. The maximum offset amount is
$1,080 per year.

You don't need to complete a section in your tax return to get this tax
offset. We work out your tax offset for you once you lodge your tax return. If
using myTax, the amount will be displayed in the estimate calculation.