Document ID: chunk:federal_register_of_legislation:F2018L00620:body:0:p8
Version: federal_register_of_legislation:F2018L00620
Segment Type: other
Provision Reference: 
Character Range: 18307–21555

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)      Austudy payment;

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

          (c)      Disaster recovery allowance;

          (d)      Farm Household allowance;

           (e)      Green Corps Training 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)      Newstart allowance;

          (i)       Parenting payment (partnered);

          (j)       Partner allowance;

          (k)      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;

          (l)       Sickness allowance;

          (m)    Special benefit;

          (n)      Widow allowance;

          (o)      Youth allowance;

       AND

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

           (q)      whose *taxable income was less than $20,543.

       (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 (i) or, if category (i) does not apply, category (ii).

Table L

    An Australian resident non-profit company whose *taxable income for the income year does not exceed $416.

    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 Division 703 of the ITAA 1997); or

       (2)       MEC group (as defined in Division 719 of the ITAA 1997).

Table N

    A *person who:

       (1)     has made an election under former section 485AA of the