Income of individuals under the age of 18

Minors who are excluded from the special rules

Some categories of minors are excluded from the special rules. These minors are called excepted persons.

For the year ended 30 June 2012, a minor is an excepted person if, on 30 June 2012, they were:

• working full-time, or had worked full-time for three months or more in the 2011-12 income year (ignoring full-time work that was followed by full-time study), and
• intending to work full-time for most or all of the 2012-13 income year, and
• not intending to study full-time in the 2012-13 income year
• entitled to a disability support pension or rehabilitation allowance, or someone was entitled to a carer allowance to care for them
   
• permanently blind
   
• disabled and were likely to suffer from that disability permanently or for an extended period
   
• entitled to a double orphan pension and received little or no financial support from relatives, or
   
• unable to work full-time because of a permanent mental or physical disability and received little or no financial support from relatives.

An excepted person pays ordinary rates of tax, as listed in Individual income tax rates, on all their income.