Things you need to know
If you were under 18 years old on 30 June 2024, you must complete this question, or you may be taxed at a higher rate.
If you're in any of the categories below, you can use the low income tax offset to reduce the tax payable on the income listed at Step 2.
However, you can't 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, see question 13 Partnerships and trusts 2024.
If you were 18 years old or older on 30 June 2024, go to question A2 Part-year tax-free threshold 2024.
What you need to answer this question
Did any of the following categories apply to you on 30 June 2024?
- You were working full time, or had worked full time for 3 months or more in 2023–24 (ignoring full-time work followed by full-time study), and you were intending to
- work full time for most or all of 2024–25, and
- not study full time in 2024–25.
- You were entitled to a disability support pension or someone was entitled to a carer allowance to care for you.
- You are 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.
If your answer to the above question categories is:
Completing your tax return
To complete this question, follow the steps 1 to 6 below.
Step 1
Write 0 (zero) at question A1 – label J. Print A in the Type box at label J.
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 in 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 2024). Subtract 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 (zero) at question A1 – label J if one of the following applies:
- you do not have any of the income listed at Step 2
- the amount from Step 3 is $0 or a negative amount.
Step 5
Print M in the Type box at 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 your tax return.
- Print X in the Yes box at Taxpayer's declaration – question 2 in your tax return.
Where to go next
- Go to question A2 Part-year tax-free threshold 2024.
- Return to main menu Individual tax return instructions 2024.
- Go back to Private health insurance policy details 2024.