Item A1 - Under 18 (including HECS-HELP/TSL/SSL & ABSTUDY SSL/SFSS loan debts)

Click this link to open the information on Item A1 label J on the ATO website.

Label J - Under 18

Use the Tax Minors worksheet (Schedule U) to enter the excepted income and action code to be returned at label J and any excepted net capital gain to be integrated to the 'Calculator' only field at item 18.

The worksheet contains all the eligibility criteria for Excepted Net Income (ENI) together with fields for the types of income that make up ENI.

If the taxpayer is under 18 and is married or has a de facto spouse, then spouse details must be completed.

After item A1, a calculation panel is provided to enter the outstanding amount of HECS-HELP, Trade Support Loan (TSL), Student Start-up Loan (SSL) or ABSTUDY Student Start-up Loan, and Student Financial Supplement Scheme loan debts.

CCH References

2-160 Income of minors: special tax payable by minors

2-170 Which minors are within the rules?

2-180 What income is caught?

2-220 Calculating the tax of minors

2-380 Higher Education Loan Programme

2-385 Tertiary Student Financial Supplement Scheme