A minor is a person who is under 18 years of age. Special rules apply to the income of minors.
If you are under 18, some of your income may be taxed at higher rates. However, you pay the same income tax rates as an adult for:
all income you receive if you are an 'excepted person' - this may apply to you if you have finished full time study and are working full time, if you have disabilities or if you are entitled to a double orphan pension
the income we refer to as 'excepted income' - including your employment or business income, Centrelink payments and income from a deceased person's estate.
If you are not an excepted person, you pay a different rate of tax for income that is not excepted income. This was introduced to discourage adults from diverting income to their children.
