The Shadow Treasurer was unable to nominate the $18,200 figure during an appearance on Sky News’ Richo and Jones program on Tuesday night.
Mr Bowen faced repeated questioning on issue from by broadcaster Alan Jones.
Jones: What is it?
Bowen: Well, you get, pay no tax -
Jones: What is it?
Bowen : You get a low income earners tax offset -
Jones: What is the tax-free threshold?
Bowen: You get a low income earners tax offset, which then provides -
Jones: What is the tax-free threshold?
Bowen: Well, Alan, come on.
Mr Bowen then told Jones he was “not going to do a pop quiz”.
He has been ridiculed on social media, but has been defended by his colleague Ed Husic on Wednesday.
Mr Husic told Sky News that politics was not about “getting a sash for the best rote learner”.
“Does anyone seriously believe if later today Treasurer Joe Hockey is given a pop quiz on the tax scales and he passes that that means he's going to be able to frame a good budget?” Mr Husic said.
The faux pas follows a similar appearance by the newly-elected Queensland Premier Annastacia Palaszczuk, who was unable to name the rate of GST when taking part in a radio quiz before the election.