A1 Under 18 2016

Complete question A1 if you were under 18 years old on 30 June 2016.

Last updated 25 May 2016

Were you under 18 years old on 30 June 2016?

No	Go to A2 Part-year tax-free threshold 2016.
Yes	Read on

As you were under 18 years old on 30 June 2016, 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.

Answering this question

Did any of the following apply to you on 30 June 2016?

You were working full time, or had worked full time for three months or more in 2015-16 (ignoring full-time work followed by full-time study), and you were intending to
- work full time for most or all of 2016-17, and
- not study full time in 2016-17
You were entitled to a disability support pension 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
You were the main beneficiary of a special disability trust

No	Go to step 2.
Yes	Your income is taxed at normal rates. Go to step 1.

Completing your tax return

Step 1

Write 0 at J item A1.

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

You have finished this question. Go to A2 Part-year tax-free threshold 2016.

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). 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.

Write 0 at J item A1 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 J item A1.

Step 6

Did you receive any primary production income?

No	You have finished this question. Go to A2 Part-year tax-free threshold 2016.
Yes	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 – Item 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 item 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.

You have finished this question

Next step:

A2 Part-year tax-free threshold 2016

Tax tips

If you received a distribution from a trust, read question 13 Partnerships and trusts 2016

Where to go next

QC48660