Notice of Requirement for Parents with a Child Support Assessment to Lodge a Return for the Income Year Ended 30 June 2020
Reference: LODGE 2020/2
Document type: Legislative Instrument
Enabling act: Income Tax Assessment Act 1936, Taxation Administration Act 1953
Date of issue: 7 May 2020
Signatory: Vivek Chaudhary Deputy Commissioner of Taxation
Registration number: F2020L00563
Registration date: 8 May 2020

I, Vivek Chaudhary, Deputy Commissioner of Taxation and delegate of the Commissioner of Taxation (the Commissioner) under section 8 of the Taxation Administration Act 1953 (TAA), make the following instrument regarding lodgment of income tax returns for the *income year ended 30 June 2020 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 2020. | 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 2020, under section 18 of the ITAA 1936. Approved form has the meaning given by section 388-50 of Schedule 1 to the TAA. Income year means the *year of income ended 30 June 2020 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 2020 must do so by 31 October 2020. 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; (2) exempt Australian Government allowances, pensions and payments; (3) target foreign income; (4) reportable fringe benefits total; (5) total net investment loss; and (6) reportable superannuation contributions (1) taxable income; (2) exempt Australian Government allowances, pensions and payments; (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 $25,575 ; 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) Newstart allowance; (7) Parenting payment (partnered); (8) Partner allowance; (9) Sickness allowance; (10) Special Benefit; (11) Widow allowance; (12) Youth allowance; (13) 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) Newstart allowance; (7) Parenting payment (partnered); (8) Partner allowance; (9) Sickness allowance; (10) Special Benefit; (11) Widow allowance; (12) Youth allowance; (13) Youth disability supplement as a component of ABSTUDY living allowance or Youth Allowance Education payments of any of the following: (14) ABSTUDY Living Allowance; (15) Military Rehabilitation and Compensation Act Education and Training Scheme ('MRCA Education Allowance' on a pay as you go (PAYG) payment summary or income statement); (16) Veterans' Children Education Scheme. (14) ABSTUDY Living Allowance; (15) Military Rehabilitation and Compensation Act Education and Training Scheme ('MRCA Education Allowance' on a pay as you go (PAYG) payment summary or income statement); (16) Veterans' Children Education Scheme. Commonwealth labour market program allowances and payments: (17) Income support component of wages paid to participants in the Community Development Projects (CDEP) Scheme and CDEP Scheme participant supplement; (18) New Enterprise Incentive Scheme allowance; (19) Training for Employment Program allowance; (20) other taxable Commonwealth education or training payments. (17) Income support component of wages paid to participants in the Community Development Projects (CDEP) Scheme and CDEP Scheme participant supplement; (18) New Enterprise Incentive Scheme allowance; (19) Training for Employment Program allowance; (20) other taxable Commonwealth education or training payments. Australian Government pensions and allowances: (21) Age pension; (22) Age service pension; (23) Bereavement allowance; (24) Carer payment; (25) Defence Force Income Support Allowance; (26) Defence Force Income Support Allowance - like payments from the Department of Veterans' Affairs; (27) Disability Support Pension; (28) Income support supplement; (29) Invalidity service pension; (30) Parenting payment (single); (31) Partner service pension; (32) Veteran payment; (33) Widow B Pension; (34) Wife Pension. (21) Age pension; (22) Age service pension; (23) Bereavement allowance; (24) Carer payment; (25) Defence Force Income Support Allowance; (26) Defence Force Income Support Allowance - like payments from the Department of Veterans' Affairs; (27) Disability Support Pension; (28) Income support supplement; (29) Invalidity service pension; (30) Parenting payment (single); (31) Partner service pension; (32) Veteran payment; (33) Widow B Pension; (34) Wife Pension. | 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 ITAA 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.