Читать книгу 101 Ways to Save Money on Your Tax - Legally! 2022-2023 - Adrian Raftery - Страница 33

Minors under the age of 18 are taxed at the highest marginal tax rate for ‘eligible income’ (such as interest, dividends and trust distributions) over $416 per annum.

If some of your child's income is excepted income and the rest is eligible income, they will pay ordinary rates on the excepted income and pay at the higher rate on the eligible income.