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  • A1 Under 18 2016

    Were you under 18 years old on 30 June 2016?

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    No

    Go to A2 Part-year tax-free threshold 2016.

    Yes

    Read on

    As you were under 18 years old on 30 June 2016, you must complete this item or you may be taxed at a higher rate than necessary.

    If you are in any of the categories below, you can use the low-income tax offset to reduce the tax payable on the income you see listed at step 2.

    However, you cannot use this low-income tax offset to reduce tax payable on unearned income such as trust distributions, dividends, interest and rent.

    Answering this question

    Did any of the following apply to you on 30 June 2016?

    • You were working full time, or had worked full time for three months or more in 2015-16 (ignoring full-time work followed by full-time study), and you were intending to
      • work full time for most or all of 2016-17, and
      • not study full time in 2016-17
       
    • You were entitled to a disability support pension or someone was entitled to a carer allowance to care for you
    • You were permanently blind
    • You were disabled and were likely to suffer from that disability permanently or for an extended period
    • You were entitled to a double orphan pension, and you received little or no financial support from your relatives
    • You were unable to work full time because of a permanent mental or physical disability, and you received little or no financial support from your relatives
    • You were the main beneficiary of a special disability trust

    No

    Go to step 2.

    Yes

    Your income is taxed at normal rates. Go to step 1.

    Completing your tax return

    Step 1

    Write 0 at J item A1.

    Print A in the Type box at the right of J item A1.

    You have finished this question. Go to A2 Part-year tax-free threshold 2016.

    Step 2

    Add up any of the following income amounts which you have shown on your tax return:

    • employment income
    • taxable pensions or payments from Centrelink or the Department of Veterans' Affairs
    • compensation, superannuation or pension fund benefits
    • income from a deceased person's estate
    • income from property transferred to you
      • as a result of another's death or family breakdown, or
      • to satisfy a claim for damages for an injury you suffered
       
    • income from your own business
    • income from a partnership in which you were an active partner
    • net capital gains from the disposal of any of the property or investments referred to above
    • income from investment of amounts referred to above.

    Step 3

    Add up all your deductions that relate to the income from step 2 (see Claiming deductions). Take away the total of those deductions from the total income you worked out at step 2.

    Step 4

    Write the amount from step 3 at J item A1. This amount is taxed at normal rates.

    Write 0 at J item A1 if:

    • you do not have any of the income listed at step 2, or
    • the amount from step 3 is $0 or less.

    Step 5

    Print M in the Type box at the right of J item A1.

    Step 6

    Did you receive any primary production income?

    No

    You have finished this question. Go to A2 Part-year tax-free threshold 2016.

    Yes

    Read on.

    If the amount from step 4 included income from primary production you will need to provide additional information.

    • On a separate sheet of paper print
      • Schedule of additional information – Item A1
      • your name, address, tax file number
      • 'Excepted primary production income' and write the amount of primary production income that is included in the total at step 4
      • 'Eligible primary production income' and write the amount of any primary production income that you have not included at item A1.
       
    • Attach your schedule to page 3 of your tax return.
    • Print X in the Yes box at Taxpayer's declaration question 2 on page 10 of your tax return.

    You have finished this question

    Next step:

    Tax tips

    If you received a distribution from a trust, read question 13 Partnerships and trusts 2016

    Where to go next

      Last modified: 26 May 2016QC 48660