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A1 Under 18 2023

Complete question A1 if you were under 18 years old on 30 June 2023.

Last updated 24 May 2023

Things you need to know

As you were under 18 years old on 30 June 2023, you must complete this item, or you may be taxed at a higher rate than necessary.

If you are in any of the categories below, you can use the low-income tax offset to reduce the tax payable on the income you see listed at step 2.

However, you cannot use this low-income tax offset to reduce tax payable on unearned income such as trust distributions, dividends, interest and rent.

If you received a distribution from a trust, refer to question 13 Partnerships and trusts 2023.

Were you under 18 years old on 30 June 2023?


Go to question A2 Part-year tax-free threshold 2023.


Read on.

What you need to answer this question

Did any of the following categories apply to you?

On 30 June 2023 were you:

  • working full time, or had worked full time for three months or more in 2022–23 (ignoring full-time work followed by full-time study), and you were intending to
    • work full time for most or all of 2023–24, and
    • not study full time in 2023–24
  • entitled to a disability support pension or someone was entitled to a carer allowance to care for you
  • permanently blind
  • disabled and were likely to suffer from that disability permanently or for an extended period
  • entitled to a double orphan pension, and you received little or no financial support from your relatives
  • unable to work full time because of a permanent mental or physical disability, and you received little or no financial support from your relatives
  • the main beneficiary of a special disability trust?


Go to step 2.


Your income is taxed at normal rates. Go to step 1.

Completing your tax return

To complete this question, follow the steps 1 to 6 below.

Step 1

Write 0 at question A1 – label J.

Print A in the Type box at the right of J item A1.

You have finished this question, go to Where to go next.

Step 2

Add up any of the following income amounts which you have shown on 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 referred to above
  • income from investment of amounts referred to above.

Step 3

Add up all your deductions that relate to the income from step 2 (see Claiming deductions 2023). Take away the total of those deductions from the total income you worked out at step 2.

Step 4

Write the amount from step 3 at question A1 – label J. This amount is taxed at normal rates.

Write 0 at question A1 – label J if:

  • you do not have any of the income listed at step 2, or
  • the amount from step 3 is $0 or less.

Step 5

Print M in the Type box at the right of question A1 – label J.

Step 6

Did you receive any primary production income?


You have finished this question, go to Where to go next.


Read on.

If the amount from step 4 included income from primary production, you will need to provide additional information.

  • On a separate sheet of paper print
    • Schedule of additional information – question A1
    • your name, address, tax file number
    • 'Excepted primary production income' and write the amount of primary production income that is included in the total at step 4
    • 'Eligible primary production income' and write the amount of any primary production income that you have not included at question A1.
  • Attach your schedule to page 3 of your tax return.
  • Print X in the Yes box at Taxpayer's declaration question 2 on page 10 of your tax return.

Where to go next