Amount of Allowance

Here you can learn the amounts of the various allowances over the recent years.

Year of Assessment

2018/19
onwards

2017/18

2016/17

2015/16

  

$

$

$

$

Basic allowance

132,000

132,000

132,000

120,000

Married person’s allowance

264,000

264,000

264,000

240,000

Child allowance

For each of the 1st to 9th child

120,000

100,000

100,000

100,000

For each child born during the year, the child allowance is increased by

120,000

100,000

100,000

100,000

Dependent brother or dependent sister allowance 37,500 37,500

33,000

33,000

Dependent parent and dependent grandparent allowance  

For each parent or grandparent - 

who is 55 years old or above but below 60

25,000

23,000

23,000

20,000

who is 60 years old or above

50,000

46,000

46,000

40,000

who is under 60 years old but eligible to claim an allowance under the Government’s Disability Allowance Scheme

50,000

46,000

46,000

40,000

Additional dependent parent and dependent grandparent allowance 

For each parent or grandparent -  

who is 55 years old or above but below 60

25,000

23,000

23,000

20,000

who is 60 years old or above

50,000

46,000

46,000

40,000

who is under 60 years old but eligible to claim an allowance under the Government’s Disability Allowance Scheme 

50,000

46,000

46,000

40,000

Single parent allowance

132,000

132,000

132,000

120,000

Disabled dependant allowance

75,000

75,000

66,000

66,000

Personal Disability Allowance

75,000

 -

 -

 -

 

Year of Assessment

2014/15 

 

Basic allowance

120,000 

Married person’s allowance

240,000 

Child allowance

For each of the 1st to 9th child

70,000 

For each child born during the year, the child allowance is increased by

70,000 

Dependent brother or dependent sister allowance

33,000 

Dependent parent and dependent grandparent allowance  
For each parent or grandparent - 

who is 55 years old or above but below 60

20,000 

who is 60 years old or above

40,000 

who is under 60 years old but eligible to claim an allowance under the Government’s Disability Allowance Scheme

40,000 

Additional dependent parent and dependent grandparent allowance 
For each parent or grandparent -  

who is 55 years old or above but below 60

20,000 

who is 60 years old or above

40,000 

who is under 60 years old but eligible to claim an allowance under the Government’s Disability Allowance Scheme 

40,000 

Single parent allowance

 120,000

Disabled dependant allowance

66,000 

Personal Disability Allowance

 

Further Information

You can access common questions and answers on allowances and deductions through the following link.

Frequently asked questions on allowances and deductionsAllowances, Deduction and Tax Rate Table (pdf file)
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Last revision date: October 2020
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