Document ID: chunk:federal_register_of_legislation:F2016L00816:body:0:p8
Version: federal_register_of_legislation:F2016L00816
Segment Type: other
Provision Reference: 
Character Range: 18274–21098

participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement.

       AND

            1. who had no other assessable income; or
            2. whose taxable income was less than or equal to $20,542.

       2.      Every person who qualified for a tax offset under section 160AAAA of the Income Tax Assessment Act 1936 during the year of income and whose rebate income was less than or equal to the following amounts:

            1. if at any time during the year of income the person was single, widowed or separated - $32,279; or
            2. if at any time during the year of income 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 - $31,279 or
            3. if at any time during the year of income the person and their spouse (married or de facto) lived together - $28,974.

       If a person is covered by more than one category during the year of income, the person is taken to be covered by category (A) or, if category (A) does not apply, category (B).

    Note:
    Legislative instrument: Lodgment of income tax returns for the year of income ended 30 June 2016 in accordance with the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953 – Department of Human Services – parents with a child support assessment requires persons to lodge an income tax return where they are a liable or recipient parent under a child support assessment unless they are in receipt of specified Australian Government pensions, allowances or payments for the whole of the year of income and the total of their:

         *      taxable income
         *      exempt Australian Government allowances, pensions and payments
         *      target foreign income
         *      reportable fringe benefits
         *      total net investment loss, and
         *      reportable superannuation contributions

    for the income year was less than $23,752

    Table N

    Any non-profit company that is an Australian resident and whose taxable income for the year of income does not exceed $416.
    Any non-profit association, organisation, institution, society or club, the income of which is exempt from liability to income tax under the provisions of Division 50 of the Income Tax Assessment Act 1997.
    Any State/Territory body, the income of which is exempt from income tax under the provisions of Division 1AB of Part III of the Income Tax Assessment Act 1936.

    Table O

    Any person that for the whole of the year of income was:

         (a)   a subsidiary member of a consolidated group (as defined in Division 703 of the Income Tax Assessment Act 1997); or
         (b)   a subsidiary member of a MEC group (as defined in Division 719 of the Income