Things you need to know
If you were under 18 years old on 30 June 2025, you must complete this question, or you may pay tax at a higher rate.
If you're in any of the following categories, you can use the low income tax offset to reduce the tax payable on the income at Step 2.
However, you can't use this low income tax offset to reduce tax payable on unearned income such as trust distributions, dividends, interest and rent.
If you receive a distribution from a trust, see question 13 Partnerships and trusts 2025.
If you're 18 years old or older on 30 June 2025, go to question A2 Part-year tax-free threshold 2025.
What you need to answer this question
Do any of the following categories apply to you on 30 June 2025?
- You're working full time, or worked full time for 3 months or more in 2024–25 (ignoring full-time work followed by full-time study), and you're intending to
- work full time for most or all of 2025–26, and
- not study full time in 2025–26.
- You're entitled to a disability support pension or someone was entitled to a carer allowance to care for you.
- You're permanently blind.
- You're disabled and were likely to suffer from that disability permanently or for an extended period.
- You're entitled to a double orphan pension, and you receive little or no financial support from your relatives.
- You're unable to work full time because of a permanent disability, and you receive little or no financial support from your relatives.
- You're the principal beneficiary of a special disability trust.
If your answer to the question categories is:
Completing your tax return
To complete this question, follow the steps.
Step 1
If you answer yes to any of the categories, write 0 (zero) at question A1 – label J. Print A in the Type box at label J.
You have completed this question, go to Where to go next.
Otherwise, read on.
Step 2
If you answer no to any of the categories, add up any of the following income amounts which you show in 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 we refer to in this list
- income from investment of amounts we refer to in this list.
Step 3
Add up all your deductions that relate to the income from step 2 (see Deduction questions D1-D10). Subtract the total of those deductions from the total income you work out at step 2.
Step 4
Write the amount from step 3 at question A1 – label J. You pay tax on this amount at normal rates.
Write 0 (zero) at question A1 – label J if one of the following applies:
- you don't have any of the income at step 2
- the amount from step 3 is $0 or a negative amount.
Step 5
Print M in the Type box at question A1 – label J.
Step 6
Do you receive any primary production income?
- No, you have finished this question. Go to, Where to go next.
- Yes, read on.
If the amount from step 4 includes income from primary production, you'll need to provide additional information.
- On a separate sheet of paper print
- Schedule of additional information – question A1
- your name, address, TFN
- 'Excepted primary production income' and write the amount of primary production income you include in the total at step 4
- 'Eligible primary production income' and write the amount of any primary production income that didn't report at question A1.
- Attach your schedule to your tax return.
- Print X in the Yes box at Taxpayer's declaration – question 2 in your tax return.
Where to go next
- Go to question A2 Part-year tax-free threshold 2025.
- Return to main menu Individual tax return instructions 2025.
- Go back to Private health insurance policy details 2025.