Document ID: chunk:federal_register_of_legislation:F2024L00550:reg:6:p3
Version: federal_register_of_legislation:F2024L00550
Segment Type: reg
Provision Reference: reg 6 (pt 3/5)
Character Range: 12463–15211

2024 year and derived income (including capital gains) that is taxable in Australia other than payments listed in subparagraph 6(2)(a)(ii), 6(2)(a)(vi) or 6(2)(a)(vii).
 (4) Every person must lodge a return if they were a full self-assessment taxpayer (excluding trustees of superannuation funds, approved deposit funds and pooled superannuation trusts) and during the 2024 year were either:
 (a) an Australian resident, who derived income (including capital gains) from sources in or outside Australia; or
 (b) a non-resident of Australia, who derived income (including capital gains) that is taxable in Australia, other than payments listed in subparagraph 6(2)(a)(ii), 6(2)(a)(vi) or 6(2)(a)(vii).
 (5) Every person must lodge a return if they are a trustee of a superannuation fund, an approved deposit fund, or a pooled superannuation trust that, during the 2024 year, was:
 (a) an Australian resident; or
 (b) a non-resident of Australia, who derived income (including capital gains) that is taxable in Australia, other than payments listed in subparagraph 6(2)(a)(ii), 6(2)(a)(vi) or 6(2)(a)(vii).
Note 1: Trustees of self-managed superannuation funds to which subsection 6(5) applies must lodge the Self-managed superannuation fund annual return 2024.
Note 2: Other entities to which subsection 6(5) applies must lodge the Fund income tax return 2024.
 (6) Every person must lodge a return if they are a trustee of a trust estate (including if they are taken to be a trustee of a trust estate under a provision of the ITAA 1936 or ITAA 1997) that derived income (including capital gains) during the 2024 year. The return must be lodged by:
 (a) the trustee resident in Australia; or
 (b) if there is no trustee resident in Australia, the trust's public officer or (if no public officer is appointed) the trust's agent in Australia.
Note 1: The trustee of an AMIT to which subsection 6(6) applies must lodge an Attribution managed investment trust tax return 2024.
Note 2: The trustee of an attribution CCIV sub-fund trust to which subsection 6(6) applies must lodge an Attribution CCIV sub-fund tax return 2024.
Note 3: Other trustees to which subsection 6(6) applies must lodge the Trust tax return 2024.
 (7) Every person must lodge a return if they are liable to pay tax as:
 (a) the master of a ship, or the agent or other representative in Australia of the owner or charterer of a ship, under Division 12 of Part III of the ITAA 1936; or
 (b) a person having control of a non-resident's money under section 255 of the ITAA 1936.
Note: A person covered by subsection 6(7) must lodge a separate return for each person for whom they are an agent in addition to their own return (if they are required to lodge their own return).
 (8) Every