Document ID: chunk:federal_register_of_legislation:F2022L00508:body:0:p8
Version: federal_register_of_legislation:F2022L00508
Segment Type: other
Provision Reference: 
Character Range: 18563–21765

the Income Year Ended 30 June 2022.

A person described in Tables L, M, O or P is not required to lodge an income tax return.

A person described in Table N is not required to lodge a partnership tax return.

Table K (to be read with Tables B and E)

    (1)           Every *person whose *assessable income during the *income year included one or more of the following payments:

       (a)           JobSeeker payment;

       (b)           Austudy;

       (c)           Disaster income support allowance for special category visa (subclass 444) holders;

       (d)           Disaster recovery allowance;

       (e)           Farm Household allowance;

       (f)            Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement;

       (g)           New Enterprise Incentive Scheme allowance;

       (h)           Parenting payment (partnered);

       (i)            Partner allowance;

       (j)            payments to persons 16 years or older made under:

           (i)            ABSTUDY (including the ABSTUDY Masters and Doctorate Award);

           (ii)          Military Rehabilitation and Compensation Act Education and Training Scheme;

           (iii)        Veterans' Children Education Scheme;

       (k)           Special Benefit;

       (l)            Widow allowance;

       (m)         Youth allowance;

       (n)           Youth disability supplement as a component of ABSTUDY living allowance or Youth allowance

    AND

       (o)           who had no other *assessable income; or

       (p)           whose *taxable income was less than $21,885.

    (2)           Every *person who:

       (a)           qualified for a tax offset under section 160AAAA of the ITAA 1936 (relating to the tax rebate for low-income aged persons and pensioners) during the *income year;

    AND

       (b)           whose rebate income was less than:

           (i)            $32,280 – if at any time during the*income year the person was single, widowed or separated; or

           (ii)          $31,280 – if at any time during the *income year the person and their spouse (married or de facto) had to live apart due to illness, or the person or their spouse was in a nursing home; or

           (iii)        $28,975 – if at any time during the *income year the person and their spouse (married or de facto) lived together.

If a person is covered by more than one category during the *income year, the person is taken to be covered by category (2)(b)(i) or, if category (2)(b)(i) does not apply, category (2)(b)(ii).

Table L

An Australian resident non-profit company whose *taxable income for the *income year was $416 or less.

An entity within the meaning of section 960-100 of the ITAA 1997, the income of which is exempt from income tax under Division 50 of the ITAA 1997.

A State/Territory body, the income of which is exempt from income tax under the provisions of Division 1AB of Part III of the ITAA 1936.

Table M

Any *person that for the whole of the *income year was a subsidiary member of a:

       (1)           consolidated group (as defined in