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Dependent children

Information about the definition of dependent children when you are using myTax.

Last updated 12 June 2014

For this section a dependent child is your child who is:

  • under 21 years old, or
  • 21 to 24 years old and a full-time student

regardless of their income.

The child must be an Australian resident and you must have contributed to their maintenance.

You maintained a dependant if any of the following applied:

  • you and your dependant lived in the same house
  • you gave your dependant food, clothing and lodging
  • you helped them to pay for their living, medical and educational costs.

Australian resident for tax purposes

Generally, we consider you to be an Australian resident for tax purposes if you:

  • have always lived in Australia or you have come to Australia and live here permanently
  • have been in Australia continuously for six months or more, and for most of that time you worked in the one job and lived at the same place
  • have been in Australia for more than six months during 2013–14, unless your usual home is overseas and you do not intend to live in Australia
  • go overseas temporarily and you do not set up a permanent home in another country, or
  • are an overseas student who has come to Australia to study and are enrolled in a course that is more than six months long.

If you need help in deciding whether or not your dependants are Australian residents for tax purposes use our Determination of residency tool.

We use this information to determine whether you are entitled to an increase in the income test threshold for the:

  • Private health insurance rebate
  • Net medical expenses tax offset, and
  • Medicare levy surcharge.

Completing your tax return

Enter the number of your dependent children.

Instructions on completing your individual tax return using myTax.