Work out your tax code
Question 4c
If you work over 20 hours a week, earn under $9,880, and do not receive working for families tax credits, choose one of the following options.
| If you are ... | and ... | then ... |
|---|---|---|
|
younger than 15, or under 18 |
still at school - see "Definitions" below |
your tax code is M as you will be entitled to the tax credit for children - see "Definitions" below. You can download an IR330 or complete it online - go to "Forms and guides". |
|
younger than 19 |
still at school - see "Definitions" below, and turned 18 on or after 1 January in the previous tax year |
you have a choice of M or ML tax codes as you will be entitled to the tax credit for children or the under $9880 rebate (but not both) - see "Definitions" below. You can download an IR330 or complete it online - go to "Forms and guides". |
|
older than 15 |
not at school - see "Definitions" below |
your tax code is ML. You can download an IR330 or complete it online - go to "Forms and guides". |
Definitions
Tax credits for children (formerly child rebate)
You can get a tax credit of $351 each year. That means that if you have filled in an IR330, your boss should reduce your PAYE by $6.75 each week.
If you earned less than $9,880 and left school part-way through the year, you can claim either the tax credit for children (by using the M tax code) or the under $9,880 rebate (by using the ML tax code), whichever is larger. You can't claim both.
At school
This includes primary or secondary schools (whether state or private), an integrated school, or a school providing special education.
Example
Megan is 18 and goes to high school. In October she starts a part-time job working after school and weekends. Megan works for 22 hours a week and will earn $6,000 between October and March in this tax year.
Megan chooses the M tax code, and receives the tax credit for children.
Find out more about special tax codes.
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Note
We've provided this decision tree to help you work out your tax code. We welcome your feedback on how useful you found it.
Date published: 01 Jul 2008
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