Document ID: chunk:federal_register_of_legislation:F2023L00538:body:0:p2
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support assessment, except where they are described in Table B.

Table B

Every person where the total of their:

(1)                taxable income (excluding any assessable First home super saver released amount);

(2)                tax free pensions or benefits as defined in section 5 of the Child Support (Assessment) Act 1989;

(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 $27, 509;

AND

who was in receipt of one or more 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)                              JobSeeker payment;

       (2)                              Austudy;

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

       (4)                              Disaster recovery allowance;

       (5)                              Farm Household allowance;

       (6)                              Parenting payment (partnered);

       (7)                              Special Benefit;

       (8)                              Youth allowance;

       (9)                               Youth disability supplement as a component of ABSTUDY living allowance or Youth Allowance;

       Education payments of any of the following:

       (10)                          ABSTUDY Living Allowance;

       (11)                          Military Rehabilitation and Compensation Act Education and Training Scheme ('MRCA Education Allowance' on a pay as you go (PAYG) payment summary or income statement);

       (12)                          Veterans' Children Education Scheme;

       Commonwealth labour market program allowances and payments:

       (13)                          Self-employment programs including the New Enterprise Incentive Scheme and the self-employment assistance program;

       (14)                          Training for Employment Program allowance;

       (15)                          other taxable Commonwealth education or training payments;

       Australian Government pensions and allowances:

       (16)                          Age pension;

       (17)                          Age service pension;

       (18)                          Carer payment;

       (19)                          Disability Support Pension;

       (20)                          Income support supplement;

       (21)                          Invalidity service pension;

       (22)                          Parenting payment (single);

       (23)                          Partner service pension;

       (24)                          Veteran payment.

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 any income year.

4.3 Penalties for non-compliance with lodgment requirements

Any person who does not provide a return, or any other information under the ITAA 1936 or the Income Tax Assessment Act 1997, commits an offence under section 8C of the TAA.

Alternatively any such person may become liable to pay a penalty under Division 286 of Schedule 1 to the TAA.