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平凡的人生
发表于 2021-5-12 00:00:27
未成年的免税额度不是才400多吗？
超越400就是最高税率了
ncome of individuals under the age of 18
Income of minors
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, such as a distribution from a family trust, may be taxed at higher rates.
These rules were introduced to discourage adults from splitting their income and diverting it to their children.
Some minors are excluded from the special rules and are called excepted persons. Ordinary rates of tax apply to all the income of an excepted person.
Even if a minor is not an excepted person, ordinary rates of tax still apply to certain types of income which is called excepted income.
Minors who are Australian residents do not have to lodge a tax return if they earn less than $416 in the 2013–14 income year.
In some situations, an adult should declare the income received by an associated |
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