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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 received by minors may be taxed at higher rates.
However, minors who are Australian residents do not have to lodge a tax return if they earn less than $3,334 in 2010-十一. This is because the low income tax offset of $1,500 offsets the tax payable on income less than $3,334.
Last Modified: Wednesday, 29 June 20十一
来自:http://www.ato.gov.au/individual ... =/content/20046.htm |
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