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  • Work out if you're an excepted person

    If you are an excepted person, all your income is taxed at the same rate as if you were an adult. This may apply to you if you are a minor and you:

    • have finished full-time study and are working full time
    • have disabilities
    • 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, both
      • intending to work full time for most or all of it
      • not intending to study full time.
       

    When you are working out how long you had worked full time, 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 either:

    • the main beneficiary of a special disability trust
    • on the last day of the income year (30 June), either
      • entitled to a disability support pension 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 likely to suffer from that disability permanently or for an extended period
      • unable to work full time because of a permanent mental or physical disability and you 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 the ordinary income tax rates, as listed in Individual income tax rates, on all your income.

    If you aren't an excepted person

    If you aren't an excepted person, you need to work out if you receive any excepted income. This income will be taxed in the same way as income an adult receives.

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      Last modified: 08 Aug 2019QC 16509