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Income of individuals under the age of 18

 
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If you need information on whether or not you are an Australian resident for tax purposes, see Residency - what you need to know.

For an overview of income, see Guide to income you must declare.

The ordinary income tax rates that apply to excepted income and excepted persons are in Individual income tax rates.

If you aren't sure whether income belongs to an adult or a minor, see Children's savings accounts or Children's share investments.

For help applying this information to your own situation, phone us on 13 28 61.

Last Modified: Thursday, 28 June 2012
 
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