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Dependent children

What is a dependent child, and instructions for completing the dependent child section.

Last updated 12 March 2024

For income tests section, a dependent child is your child who is:

  • under 21 years old, or
  • 21 to 24 years old and a full-time student at a school, college or university

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.

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 this section

We have pre-filled your tax return with the number of dependent children from your to 2015–16 tax return.

Check the Number of dependent children and update, if necessary.