A1 - Under 18 2011

About question A1

If you were under 18 years old on 30 June 2011, you must complete this item or you may be taxed at a higher rate than necessary.

Were you under 18 years old on 30 June 2011?
No	go to question A2 Part-year tax-free threshold, or   return to main menu Tax return for individuals instructions
Yes	Read below.

Answering this question

To complete this item on your tax return you must determine whether one of the following categories applied to you on 30 June 2011.

• You:
• • were working full time or had worked full time for three months or more in 2010-11 (ignoring full-time work that was followed by full-time study),
   
• and
• • intended to work full time for most or all of
    2011-12 and not study full time in 2011-12.
   
• You were entitled to a disability support pension or a rehabilitation allowance, or someone was entitled to a carer allowance to care for you.
• You were permanently blind.
• You were disabled and were likely to suffer from that disability permanently or for an extended period.
• You were entitled to a double orphan pension, and you received little or no financial support from your relatives.
• You were unable to work full time because of a permanent mental or physical disability, and you received little or no financial support from your relatives.

Completing your tax return

Step 1

If you were in any of the above categories on 30 June 2011, all your income will be taxed at normal rates. Write 0 at J item A1. Then print the code letter A in the TYPE box at the right of J. You have now finished this question. Go to question A2 Part-year tax-free threshold.

Otherwise, read on.

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
• a compensation, superannuation or pension fund benefit
• 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 the Deductions). 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 J item A1. This amount is taxed at normal rates. If you do not have any of the income listed at step 2 or the amount from step 3 is nil, write 0 at J item A1.

Step 5

Print the code letter M in the TYPE box at the right of J item A1.

Tax tips

If you received a distribution from a trust, read question 13 Partnerships and trusts

Where to go next continue to question A2 Part-year tax-free threshold   return to main menu Tax return for individuals instructions   go back to question M2 Medicare levy surcharge (MLS)