Document ID: chunk:federal_register_of_legislation:F2017L00529:body:0:p4
Version: federal_register_of_legislation:F2017L00529
Segment Type: other
Provision Reference: 
Character Range: 8007–10881

with a terminal medical condition) applies; or

       2.      incurred a tax loss or made a net capital loss or is entitled to deduct a tax loss or apply a net capital loss of an earlier year of income, or being a company or trust estate has undeducted tax losses or unapplied net capital losses of any earlier year of income where those losses exceed $1,000 or, being a company, transfers a tax loss or net capital loss to another group company; or
       3.      carried on a business; or
       4.      was entitled to income as a beneficiary of a trust estate that has operated a 'primary production business' (as defined in section 995-1 of the Income Tax Assessment Act 1997) in Australia; or
       5.      had an individual interest in the net income or partnership loss of a partnership which operated a primary production business (as defined) in Australia; or
       6.      was at all times under 18 years of age and whose income for the year of income was more than $416 (excluding salary or wages or other payments for work that was personally performed), or whose income from dividends or distributions and franking credits for the year of income was more than $416; or
       7.      received income subject to the provisions of sections 23AF or 23AG of the Income Tax Assessment Act 1936 and received $1 or more of other income; or
       8.      paid an instalment amount under the PAYG instalment system; or
       9.      was a special professional as defined by Division 405 of the Income Tax Assessment Act 1997; or
       10.  was entitled to claim the private health insurance tax offset under Subdivision 61-G of the Income Tax Assessment Act 1997 and did not claim the correct offset as a premium reduction, unless a choice has been made under section 61-215 of the Income Tax Assessment Act 1997 (relating to reallocation of the private health insurance offset between spouses); or
       11.  had reportable fringe benefits identified on their payment summary; or
       12.  had reportable employer superannuation contributions  identified on their payment summary; or
       13.  derived assessable income from dividends or distributions and franking credits that exceeded $18,200; or
       14.  made one or more personal contributions to a complying superannuation fund or retirement savings account and will be eligible to receive a super co‑contribution in relation to those contributions; or
       15.  has exceeded their concessional contributions cap for the corresponding financial year; or
       16.  has exceeded their non-concessional contributions cap for the corresponding financial year;
       17.  received an Australian superannuation lump sum that included an untaxed element when aged 60 years or over; or
       18.  received an Australian superannuation lump sum that included a taxed element or an untaxed element when