Document ID: chunk:federal_register_of_legislation:F2016L00817:body:0:p1
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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

I, Erin Holland, Deputy Commissioner of Taxation delegate of the Commissioner of Taxation under section 8 of the Taxation Administration Act 1953, make the following legislative instrument regarding lodgment of income tax returns for the year of income ended 30 June 2016 in accordance with the:

Income Tax Assessment Act 1936:
Section 161, Subsection 161A(1), Section 162 and Section 163

Taxation Administration Act 1953:
Section 8C and Section 8E

Taxation Administration Act 1953 (Schedule 1):
Section 286-75, Section 388-50 and Section 388-55

Signed Erin Holland
Deputy Commissioner of Taxation
17 May 2016

    1.               Name of instrument

This instrument is the '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'.

    2.                  Commencement

    This instrument is taken to have commenced on the day after it is registered.

    3.                  Application

    Lodgment of Income Tax Returns

    In accordance with section 161 and related provisions of the Income Tax Assessment Act 1936, I require every person described in Table A to give me a return of income for the year of income ended 30 June 2016 (or approved period in lieu).

    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:

         * 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

    AND

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

    Table C

    Australian Government Allowances and Payments:
         * Parenting payment (partnered)
         * Newstart allowance
         * Youth allowance
         * Partner allowance
         * Sickness allowance
         * Special benefit
         * Widow allowance
         * Austudy payment
         * Farm Household allowance
         * Disaster recovery allowance

    Education payment of any of the following:
         * ABSTUDY living allowance
         * payment under the Veterans' Children Education Scheme
         * payment under the Military Rehabilitation and Compensation Act Education and Training Scheme (shown as 'MRCA Education Allowance' on a PAYG payment summary – individual non-business)

    Commonwealth labour market programs:
         * Training for Employment Program allowance
         * New Enterprise Incentive Scheme allowance
         *