Guide to students and tax

Special tax rules if you are under 18

Special rules apply to your income if you are under the age of 18.

Under these rules, certain types of income that you receive, such as a family trust distribution, may be taxed at higher rates than apply to your other income.

However, you don't have to lodge a tax return if you earned less than a threshold amount. You must be a resident of Australia to be eligible for this exemption.

For details of the threshold, see Income of individuals under the age of 18.

Sections within Paying tax when you're a student

• New to tax? Getting started
• Tax on government payments
• Other income
• Special tax rules if you are under 18