{
  "api_version": "2.0",
  "url": "https://retirementwealth.com.au/api/v2/figures/income_test_taper_single.json",
  "schema": "https://retirementwealth.com.au/api/v2/schema/api.json#/$defs/figure_file",
  "docs": "https://retirementwealth.com.au/data/",
  "publisher": "retirementwealth.com.au",
  "scope": "Retirement Wealth provides selected factual information about Australian retirement rules and rates. It does not provide personal or general financial product advice or recommend financial products. Summaries may not cover every condition or exception. Check the linked official sources and obtain advice appropriate to your circumstances before making financial decisions.",
  "figure": {
    "id": "income_test_taper_single",
    "former_ids": [],
    "label": "Income test taper rate, single",
    "category": "pension_income_test",
    "category_label": "Age Pension income test",
    "concept": "age_pension.income_test.taper",
    "kind": "taper",
    "dimensions": {
      "household": "single"
    },
    "value": 50,
    "display_value": "50 cents for each dollar",
    "unit": {
      "code": "cents_per_dollar",
      "plain": "Cents for each dollar",
      "quantity": "ratio",
      "currency": null,
      "per": null,
      "per_amount": null,
      "ratio_divisor": 100
    },
    "ratio": 0.5,
    "effective_from": "2009-09-20",
    "effective_from_basis": "value",
    "validity": {
      "from": "2009-09-20",
      "to": null,
      "basis": "value",
      "status": "in_force"
    },
    "applies_by": null,
    "resets": "legislated",
    "review_dates": [],
    "source": {
      "title": "Income test for Age Pension",
      "publisher": "Services Australia",
      "url": "https://www.servicesaustralia.gov.au/income-test-for-age-pension",
      "type": "primary"
    },
    "verification": {
      "status": "verified_primary",
      "checked_on": "2026-10-11"
    },
    "notes": "The pension reduces by this amount for each dollar of income over the free area. A different rate applies to transitional rate pensioners. The effective date comes from Schedule 6 of the Social Security and Other Legislation Amendment (Pension Reform and Other 2009 Budget Measures) Act 2009.",
    "conditions": [],
    "exceptions": [
      {
        "text": "A different rate applies to transitional rate pensioners.",
        "modelled": false
      }
    ],
    "caveats": [],
    "legal_basis": [
      {
        "instrument": "Social Security and Other Legislation Amendment (Pension Reform and Other 2009 Budget Measures) Act 2009",
        "provision": "Schedule 6",
        "role": "effective_date"
      }
    ],
    "derivation": null,
    "related": {
      "same_concept": [
        "income_test_taper_couple_each"
      ],
      "inputs": [],
      "used_by": [
        "income_test_cutoff_single"
      ]
    },
    "upcoming": [],
    "first_published": {
      "release": 3,
      "recorded_at": "2026-10-11T08:24:25Z"
    },
    "last_changed": {
      "release": 12,
      "recorded_at": "2026-10-13T08:24:56Z"
    },
    "cite_as": "Income test taper rate, single: 50 cents for each dollar, applies from 20 September 2009. Official source: Services Australia, Income test for Age Pension (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/pension-income-test/income-test-taper-single/",
    "links": {
      "self": "https://retirementwealth.com.au/api/v2/figures/income_test_taper_single.json",
      "page": "https://retirementwealth.com.au/rules/pension-income-test/income-test-taper-single/",
      "current_value": "https://retirementwealth.com.au/api/v2/figures/income_test_taper_single/2009-09-20.json"
    },
    "timeline": [
      {
        "value": 50,
        "display_value": "50 cents for each dollar",
        "ratio": 0.5,
        "effective_from": "2009-09-20",
        "effective_to": null,
        "basis": "value",
        "status": "in_force",
        "source": {
          "title": "Income test for Age Pension",
          "publisher": "Services Australia",
          "url": "https://www.servicesaustralia.gov.au/income-test-for-age-pension",
          "type": "primary"
        },
        "verification": {
          "status": "verified_primary",
          "checked_on": "2026-10-11"
        },
        "notes": null,
        "url": "https://retirementwealth.com.au/api/v2/figures/income_test_taper_single/2009-09-20.json"
      }
    ]
  }
}