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Understanding tax: the essentials
Information to help you to understand the Australian tax system.
Basic topics
Getting started in the tax system
Getting a tax file number
Explains how to get a tax file number, depending on whether you are an Australian high school student, another Australian or in Australia on a visa with work rights.
Are you getting government assistance?
Some government payments are exempt from tax, others are taxable - but you may be entitled to a tax offset to balance the tax.
Special tax rules for under-18s
Special rules apply in taxing the income of people under the age of 18. The rules were introduced to discourage adults from splitting their income and diverting it to their children.
Am I in business?
How to tell whether you are in business, and why it matters whether or not your activity is defined as a business.
Are you in Australia temporarily?
Explains how our tax system affects international students and holidaymakers such as backpackers who work while they are in Australia.
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