Document ID: chunk:federal_register_of_legislation:F2022L00508:body:0:p5
Version: federal_register_of_legislation:F2022L00508
Segment Type: other
Provision Reference: 
Character Range: 10547–13754

that was personally performed), or whose income from dividends or distributions and franking credits was more than $416;

       (10)       received income that was subject to the provisions of sections 23AF or 23AG of the ITAA 1936 (relating to exempting certain income derived in respect of approved overseas projects and exempting income earned in overseas employment respectively) and received $1 or more of other income;

       (11)       paid an instalment amount under the PAYG instalment system;

       (12)       was a special professional as defined by Division 405 of the ITAA 1997 (relating to authors, inventors, performing artists, production associates and sportspersons);

       (13)       was entitled to claim the private health insurance tax offset under Subdivision 61-G of the ITAA 1997 and did not claim the correct offset as a premium reduction, unless a choice has been made under section 61-215 of the ITAA 1997 (relating to reallocation of the private health insurance offset between spouses);

       (14)       had identified on their payment summary or income statement:

           (a)           reportable fringe benefits; or

           (b)           reportable employer superannuation contributions;

       (15)       derived *assessable income from dividends or distributions and franking credits that was more than $18,200;

       (16)       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;

       (17)       has exceeded their concessional or their non-concessional contributions cap for the corresponding financial year;

       (18)       received an Australian superannuation lump sum that included:

           (a)           an untaxed element when aged 60 years or over; or

           (b)           a taxed element or an untaxed element when aged under 60 years.

Table B

Every *person who was not a *full self-assessment taxpayer, except where they are described in Table K, and who was:

    (1)           an Australian resident:

       (a)           for the whole of the *income year, and whose *taxable income for the income year was more than $18,200; or

       (b)           for only part of the *income year, and whose *taxable income exceeded the lesser of $18,200 or $13,464 plus $395 for each month the person was an Australian resident (including the month in which the person became, or ceased to be, an Australian resident); or

    (2)           not an Australian resident at any time during the *income year and derived income (including capital gains) that is taxable in *Australia other than payments listed in Table A(1)(a)(ii), or Table A(1)(a)(vi) or Table A(1)(a)(vii).

Table C

Every *full self-assessment taxpayer (excluding trustees of superannuation funds, approved deposit funds and pooled superannuation trusts) not covered by Table L or Table M that during the *income year was:

       (1)           an Australian resident, and derived income (including capital gains) from sources in or outside *Australia; or

       (2)           a non-resident of *Australia, and derived