Things you need to know
We use your number of dependent children to work out your entitlement to an increase in the income test threshold for the:
- private health insurance rebate
- Medicare levy surcharge.
Regardless of their income, a dependent child is your child who is either:
- under 21 years old
- 21 to 24 years old and a full-time student at a school, college or university.
The child must be an Australian resident and you must contribute to their maintenance.
Do you have any dependent children?
- No – Write 0 (zero) at question IT8 – label D, then go to Spouse details – married or de facto 2025.
- Yes – Read on.
Completing your tax return
Write the number of your dependent children at question IT8 – label D.
Where to go next
- Go to Spouse details – married or de facto 2025.
- Return to main menu Individual tax return instructions 2025.
- Go back to question IT7 Child support you paid 2025.