Document ID: chunk:federal_register_of_legislation:F2020L00564:body:0:p7
Version: federal_register_of_legislation:F2020L00564
Segment Type: other
Provision Reference: 
Character Range: 16022–18767

the following (other than a partner described in Table N):

       (1)           the partners resident in *Australia; or

       (2)           any partner resident in *Australia who satisfies the conditions set out below:

           (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) or a VET Student Loan (VETSL) debt (within the meaning of section 23CC of the VETSLA); and

       (2)           their income was more than $11,470 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, subsection 47C(3) of the TSLA, and subsection 23ED(3) of the VETSLA).

    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 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 2020.

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