Notice of Requirement for Parents with a Child Support Assessment to Lodge a Return for the Income Year Ended 30 June 2023
Reference: LI 2023/17
Document type: Legislative Instrument
Enabling act: Income Tax Assessment Act 1936, Taxation Administration Act 1953
Date of issue: 10 May 2023
Signatory: Chris Jordan AO Commissioner of Taxation
Registration number: F2023L00538
Registration date: 11 May 2023

I, Chris Jordan AO, Commissioner of Taxation (the Commissioner), make the following instrument regarding lodgment of income tax returns for the *income year ended 30 June 2023 under section 161 of the Income Tax Assessment Act 1936 (ITAA 1936).

1. Name of instrument: This instrument is the Notice of Requirement for Parents with a Child Support Assessment to Lodge a Return for the Income Year Ended 30 June 2023. | 2. Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3.1 Definitions: Many of the terms used in this instrument are defined and most of the defined terms are identified by an asterisk at the start of the term. Once a defined term has been asterisked, later occurrences of the term in the same paragraph are not usually asterisked. Terms are not asterisked in notes and headings. The fact that a defined term is not asterisked is not relevant to interpreting the term. In this instrument: Adopted accounting period means an accounting period that a person has been granted leave to adopt instead of the *year of income ended 30 June 2023, under section 18 of the ITAA 1936. Approved form has the meaning given by section 388-50 of Schedule 1 to the Taxation Administration Act 1953 (TAA). Income year means the *year of income ended 30 June 2023 or the *adopted accounting period. Year of income means the same as in subsection 6(1) of the ITAA 1936 but does not include the *adopted accounting period. | 3.2 Requirement to Lodge: Under section 161 of the ITAA 1936, I require every person described in Table A to give me a return for the *income year. | 3.3 Information on when and how to lodge: Every person required to lodge a return whose *year of income ends on 30 June 2023 must do so by 31 October 2023. Adopted accounting period Persons with an *adopted accounting period must lodge their return no later than the last day of the fourth month after the end of their adopted accounting period. Note: The return must be in the approved form. | 3.4 Tables A to C: Table A Every person who was either a liable parent or a recipient parent under a child support assessment, except where they are described in Table B. Table B Every person where the total of their: (1) taxable income (excluding any assessable First home super saver released amount); (2) tax free pensions or benefits as defined in section 5 of the Child Support (Assessment) Act 1989; (3) target foreign income; (4) reportable fringe benefits total; (5) total net investment loss; and (6) reportable superannuation contributions; (1) taxable income (excluding any assessable First home super saver released amount); (2) tax free pensions or benefits as defined in section 5 of the Child Support (Assessment) Act 1989; (3) target foreign income; (4) reportable fringe benefits total; (5) total net investment loss; and (6) reportable superannuation contributions; for the *income year was less than $27, 509 ; AND who was in receipt of one or more Australian Government pensions, allowances or payments listed in Table C for the whole of the income year. Table C Australian Government allowances and payments: (1) JobSeeker payment; (2) Austudy; (3) Disaster income support allowance for special category visa (subclass 444) holders; (4) Disaster recovery allowance; (5) Farm Household allowance; (6) Parenting payment (partnered); (7) Special Benefit; (8) Youth allowance; (9) Youth disability supplement as a component of ABSTUDY living allowance or Youth Allowance; (1) JobSeeker payment; (2) Austudy; (3) Disaster income support allowance for special category visa (subclass 444) holders; (4) Disaster recovery allowance; (5) Farm Household allowance; (6) Parenting payment (partnered); (7) Special Benefit; (8) Youth allowance; (9) Youth disability supplement as a component of ABSTUDY living allowance or Youth Allowance; Education payments of any of the following: (10) ABSTUDY Living Allowance; (11) Military Rehabilitation and Compensation Act Education and Training Scheme ('MRCA Education Allowance' on a pay as you go (PAYG) payment summary or income statement); (12) Veterans' Children Education Scheme. (10) ABSTUDY Living Allowance; (11) Military Rehabilitation and Compensation Act Education and Training Scheme ('MRCA Education Allowance' on a pay as you go (PAYG) payment summary or income statement); (12) Veterans' Children Education Scheme. Commonwealth labour market program allowances and payments: (13) Self-employment programs including the New Enterprise Incentive Scheme and the self-employment assistance program; (14) Training for Employment Program allowance; (15) other taxable Commonwealth education or training payments; (13) Self-employment programs including the New Enterprise Incentive Scheme and the self-employment assistance program; (14) Training for Employment Program allowance; (15) other taxable Commonwealth education or training payments; Australian Government pensions and allowances: (16) Age pension; (17) Age service pension; (18) Carer payment; (19) Disability Support Pension; (20) Income support supplement; (21) Invalidity service pension; (22) Parenting payment (single); (23) Partner service pension; (24) Veteran payment. (16) Age pension; (17) Age service pension; (18) Carer payment; (19) Disability Support Pension; (20) Income support supplement; (21) Invalidity service pension; (22) Parenting payment (single); (23) Partner service pension; (24) Veteran payment. | 4.1 Deferral of time for lodgment of returns: Under section 388-55 of Schedule 1 to the TAA, the Commissioner may defer the time for lodgment of any return to a date later than the relevant date specified in this instrument. | 4.2 Notice of requirement to lodge a return or information: Nothing in this instrument prevents the Commissioner or an authorised person of the Australian Taxation Office from issuing a notice, under section 162 or section 163 of the ITAA 1936, requiring a person to give the Commissioner, in the approved form, a return, or further returns, or any information, statement or document about the person's financial affairs for any income year. | 4.3 Penalties for non-compliance with lodgment requirements: Any person who does not provide a return, or any other information under the ITAA 1936 or the Income Tax Assessment Act 1997, commits an offence under section 8C of the TAA. Alternatively any such person may become liable to pay a penalty under Division 286 of Schedule 1 to the TAA.