• Your income if you are under 18 years old

    Different tax rates may apply based on your age

    Income tax and adults

    Adults – people who are 18 years old or older – pay individual income tax rates on their income.

    Find out more:

    Income tax rates for people under 18

    If you are under 18, some of your income may be taxed at higher rates. However, you pay the same income tax rates as an ordinary adult for:

    • all income you receive if you are an 'excepted person' – this may apply to you if you have finished full time study and are working full time, if you have disabilities or if you are entitled to a double orphan pension
    • the income we refer to as 'excepted income' – including your employment or business income, Centrelink payments and income from a deceased person's estate.

    If you are not an excepted person, you pay a different rate of tax for income that is not excepted income. This was introduced to discourage adults from diverting income to their children.

    Savings accounts and shares

    We have information about who declares income on savings accounts and share investments and how they are taxed.

    Find out more:

    Next step:

    Work out if you are an excepted person

    If you are an excepted person, all your income is taxed at the same rates as if you were an adult. This may apply to you if you are a minor who has finished full time study and is working full time, if you have disabilities or if you are entitled to a double orphan pension.

    On this page:

    Full time worker

    You are considered to be an excepted person if all of the following apply on the last day of the relevant income year (30 June):

    • you were working full time, or had worked full time for a total of three months or more in that income year,
    • you are, in the following income year,
      • intending to work full time for most or all of it, and
      • not intending to study full time.
       

    When you are working out how long you had worked full-time, you ignore the periods of full-time work you did before your full-time study.

    Person with a disability

    You are an excepted person for the relevant income year if you were:

    • the main beneficiary of a special disability trust, or
    • on the last day of the income year (30 June),
      • entitled to a disability support pension or rehabilitation allowance, or someone was entitled to a carer allowance to care for you on the last day of the income year,
      • certified permanently blind,
      • disabled and were likely to suffer from that disability permanently or for an extended period, or
      • unable to work full-time because of a permanent mental or physical disability and received little or no financial support from relatives.
       

    Person with a double orphan pension

    You are an excepted person for the income year if on the last day of the income year, you were entitled to a double orphan pension and you received little or no financial support from relatives.

    If you are an excepted person

    If you are an excepted person, you pay ordinary rates of tax, as listed in Individual income tax rates, on all your income.

    If you are not an excepted person

    If you are not an excepted person, you need to work out if you receive any excepted income, which will be taxed in the same way as income an adult receives.

    Next step:

      Last modified: 23 Aug 2016QC 16509