Dependent Children
To be eligible for Family Tax Benefit you must have at least 35 per cent care of a dependent child who is:
- under 21, or
- a full-time student aged 21 to 24*
- receive a pension, or labour market related payment or benefit such as Youth Allowance; or
- be aged 5 to 15 and not studying full-time and their annual income is more than $12,287; or
- be aged 16 to 24 and their annual income is more than $12,287 or they are receiving a Prescribed Education Scheme payment such as ABSTUDY.
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