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Number of dependent children

Work out if you maintained a dependent child and how to complete this section.

Last updated 25 June 2019

For this section, 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 have contributed to their maintenance.

You maintained a dependant if any of the following applied:

  • you both lived in the same house
  • you gave them 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 pre-fill your tax return with the number of dependent children from your to 2017–18 tax return.

  1. Check the Number of dependent children and correct if necessary.
  2. Select Save and continue when you have completed the Income tests section.