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  • Working out your number of dependent children

    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

    A dependent child is any child who was an Australian resident whom you maintained in 2017–18 and whose adjusted taxable income was less than the amounts in the table below.

    Dependent children - ATI thresholds

    Category of dependent child

    ATI if maintained for the whole year

    ATI if not maintained for the whole year

    Any child under 21 years old you maintained who was not a full-time student

    For the first child:

    $1,786

    For each additional child:

    $1,410

    For the first child:

    $282 plus $28.92 for each week you maintained them

    For each additional child:

    $282 plus $21.70 for each week you maintained them

    Any full-time student aged under 25 years old at a school, college or university

    $1,786

    $282 plus $28.92 for each week you maintained them

    If you had a spouse on 30 June 2018 or your spouse died during 2017–18 and you did not have another spouse before the end of the year, count all your dependent children.

    If you were single or separated on 30 June 2018, count only the number of dependent children for whom you received the family tax benefit (FTB) during all or part of 2017–18. Count them even if you received only the rental assistance component of FTB Part A and you shared the care of the dependent child.

      Last modified: 28 Jun 2018QC 55656