Document ID: chunk:federal_register_of_legislation:F2019L00675:body:0:p7
Version: federal_register_of_legislation:F2019L00675
Segment Type: other
Provision Reference: 
Character Range: 15854–18609

(2)      any partner resident in *Australia who satisfies the conditions set out below (other than a partner described in Table N):

          (a)      if all resident partners have equal individual interests in the *net income, or *partnership loss, of the partnership in the *income year, by any one of those partners; or

          (b)      if two or more resident partners have equal individual interests in the *net income, or *partnership loss, of the partnership, in the *income year, and those interests are greater than the individual interest of any other resident partners, by any one of the first mentioned partners; or

          (c)      if paragraphs (a) or (b) do not apply, by the resident partner who has the greatest individual interest in the *net income, or *partnership loss, of the partnership in the *income year.

    If there is no partner resident in *Australia, the return is required to be lodged by the partnership's agent in Australia.

Table I

    Every *person that during the *income year was a head company of either a consolidated group or a multiple entry consolidated (MEC) group under Part 3-90 of the ITAA 1997.

Table J

Any *person who was a foreign resident (within the meaning of subsection 995-1(1) of the ITAA 1997) during the *income year, and:

       (1)      on 1 June immediately preceding the *income year had an accumulated Higher Education Loan Program (HELP) debt (within the meaning of section 140-25 of the HESA) or a Trade Support Loan (TSL) debt (within the meaning of section 35 of the TSLA); and

       (2)      their income was more than $12,989 for the *income year.

    Note:

    A person under Table J must also give me a notice relating to the person's foreign sourced income (see subsection 154-18(3) of the HESA and subsection 47C(3) of the TSLA).

4. Exemptions from the requirement to lodge a return (Tables K to P)

    A *person described in Tables B or E is not required to lodge an income tax return under this legislative instrument if they are described in Table K. However, a person described in Table K may have a lodgment requirement under the legislative instrument: Notice of Requirement for Parents with a Child Support Assessment to Lodge a Return for the Income Year Ended 30 June 2019.

    A person described in Tables L, M, O or P is not required to lodge an income tax return.

    A person described in Table N is not required to lodge a partnership tax return.

Table K (to be read with Tables B and E)

       (1)    Every *person whose *assessable income during the *income year included one or more of the following payments:

          (a)      Austudy payment;

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