A minor is a person who is under 18 years of age. Special rules apply to the income of minors.
Under these rules, certain types of income received by minors may be taxed at higher rates.
However, minors who are residents of Australia do not have to lodge a tax return if they earn less than $2,667 in 2008-09. This is because the low income tax offset of $1,200 offsets the tax payable on income less than $2,667.
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