Document ID: chunk:federal_register_of_legislation:F2018L00622:body:0:p2
Version: federal_register_of_legislation:F2018L00622
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Character Range: 2509–6406

after the end of their adopted accounting period.

    Note:

    The return must be in the approved form.

3.4 Tables A to C

Table A

    Every person who was either a liable parent or a recipient parent under a child support assessment, except where they are described in Table B.

Table B

    Every person where the total of their:

           (1)           taxable income

           (2)           exempt Australian Government allowances, pensions and payments

           (3)           target foreign income

           (4)           reportable fringe benefits total

           (5)           total net investment loss, and

           (6)           reportable superannuation contributions

    for the *income year was less than $24,535;

    AND

    who was in receipt of Australian Government pensions, allowances or payments listed in Table C for the whole of the income year.

Table C

          Australian Government allowances and payments:

           (1)           Austudy payment

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

           (3)           Disaster recovery allowance

           (4)           Farm Household allowance

           (5)           Newstart allowance

           (6)           Parenting payment (partnered)

           (7)           Partner allowance

           (8)           Sickness allowance

           (9)           Special benefit

           (10)       Widow allowance

           (11)       Youth allowance;

    Education payments of any of the following:

           (12)       ABSTUDY Living allowance

           (13)       Military Rehabilitation and Compensation Act Education and Training Scheme ('MRCA Education Allowance' on a PAYG payment summary)

           (14)       Veterans' Children Education Scheme;

    Commonwealth labour market program allowances and payments:

           (15)       CDEP Scheme participant supplement

           (16)       Green Corps training allowance

           (17)       Income support component from a Community Development Employment Project (CDEP) – shown as 'CDEP salary or wages' on the PAYG payment summary – individual non-business

           (18)       New Enterprise Incentive Scheme allowance

           (19)       Training for Employment Program allowance

           (20)       other taxable Commonwealth education or training payments;

    Australian Government pensions and allowances:

           (21)       Age pension

           (22)       Age service pension

           (23)       Bereavement allowance

           (24)       Carer payment

           (25)       Defence Force Income Support Allowance

           (26)       Defence Force Income Support Allowance – like payments from the Department of Veterans' Affairs

           (27)       Disability support pension

           (28)       Education entry payment

           (29)       Income support supplement

           (30)       Invalidity service pension

           (31)       Parenting payment (single)

           (32)       Partner service pension

           (33)       Widow B pension

           (34)       Wife pension.

4.                  Additional lodgment information

4.1  Deferral of time for lodgment of returns

    Under section 388-55 of Schedule 1 to the TAA, the Commissioner may defer the time for lodgment of any return to a date later than the relevant date specified in this instrument.

4.2  Notice of requirement to lodge a return or information

    Nothing in this instrument prevents the Commissioner or an authorised person of the Australian Taxation Office from issuing a notice, under section 162 or section 163 of the ITAA 1936, requiring a person to give the Commissioner, in the approved form, a return, or further returns, or any information, statement or document about the person's financial affairs for