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?
No |
Go to question A2 Part-year tax-free threshold 2023. |
Yes |
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?
No |
Go to step 2. |
Yes |
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?
No |
You have finished this question, go to Where to go next. |
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 – 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
- Go to question A2 Part-year tax-free threshold 2023.
- Return to main menu Individual tax return instructions 2023.
- Go back to Private health insurance policy details 2023.