If you have a disability or you care for someone with a disability, you may receive a tax-free government pension or benefit.

Income tax is not paid on certain tax-free government pensions or benefits. If you are required to lodge a tax return, you need to include those pensions or benefits as they are used to work out your adjusted taxable income (ATI). Your ATI is an income test that is used to work out:

• your eligibility for certain tax offsets
• the amount of those offsets.

Source: ATO