Payments To Citizens Pension Adjustment Reason Code The code that represent the reason for adjustment of the total of payments received from the Australian government for pensions or allowances. Pension Spouse Exempt Adjustment Reason Code The code that represent the reason for adjustment of the total amount of pension income received by the individual's spouse that does not need to be included as taxable income on the spouse's tax return for the applicable reporting period. Pension Tax Free Adjustment Reason Code The code that represent the reason for adjustment of the tax free government pensions.