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Home / Tolley's Global Mobility: Personal Taxes /Australia /AU3 Other considerations in Australia /AU3.4 Tax implications for minors / AU3.4.2 Excepted income
Commentary

AU3.4.2 Excepted income


Australia

Even if a minor is not an excepted person, some of their income may be treated as excepted income.

Excepted income includes the following:

  1. Ìý

    •ÌýÌýÌýÌý employment income

  2. Ìý

    •ÌýÌýÌýÌý taxable pensions or payments from Centrelink or the Department of Veteran's Affairs

  3. Ìý

    •ÌýÌýÌýÌý compensation, superannuation, or pension fund benefits

  4. Ìý

    •ÌýÌýÌýÌý income from a deceased person's estate, including

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