Tax Tools - Separate net income

Some difficulties may be encountered using this tax calculator with screen reader applications. The Tax Office is working toward developing a fully accessible version of this tax calculator. If you encounter difficulties please phone us on 132861 and select 4 and then select 4 for a staff member trained to assist with Separate net income

Separate Net Income calculation 2008-09

Version 4.0.0

From 1 July 2009, separate net income (SNI) was replaced with adjusted taxable income (ATI). ATI is now used to determine your eligibility for the dependant tax offsets and your offset entitlement amount. For more information about these reforms click here.

To calculate your ATI for 2009-10 and future years, refer to the ATI calculator under Income test calculations.

This SNI calculator should only be used for the 2008-09 income year.

This calculator will calculate the separate net income (SNI) of your dependant.

Separate net income is income and other specified amounts earned or received by your dependant less expenses that are direct costs against that income.

SNI includes some amounts which are not included in your dependant's assessable income—for example, exempt pensions, rent assistance and remote area allowance.

SNI does not include certain Centrelink payments such as child care benefit, family tax benefit, maternity immunisation allowance and carer allowance (but note that carer payments are included in SNI).

You can access more comprehensive information on the calculation of SNI, by selecting the 'Help with this page' button.