Document ID: chunk:federal_register_of_legislation:F2024L00550:reg:6:p2
Version: federal_register_of_legislation:F2024L00550
Segment Type: reg
Provision Reference: reg 6 (pt 2/5)
Character Range: 9908–12737

operated a primary production business in Australia;
 (i) they were at all times under 18 years of age and either their income was more than $416 (excluding salary or wages or other payments for work that was personally performed), or their income from dividends or distributions and franking credits was more than $416;
 (j) they received income that was subject to the provisions of sections 23AF or 23AG of the ITAA 1936 (relating to exempting certain income derived in respect of approved overseas projects and exempting income earned in overseas employment) and received $1 or more of other income;
 (k) they paid an instalment amount under the PAYG instalment system;
 (l) they were a special professional as defined by Division 405 of the ITAA 1997 (relating to authors, inventors, performing artists, production associates and sportspersons);
 (m) they were entitled to claim the private health insurance tax offset under Subdivision 61-G of the ITAA 1997 and did not claim the correct offset as a premium reduction, unless a choice has been made under section 61-215 of the ITAA 1997 (relating to reallocation of the private health insurance offset between spouses);
 (n) they had identified on their payment summary or income statement:
 (i) reportable fringe benefits; or
 (ii) reportable employer superannuation contributions;
 (o) they derived assessable income from dividends or distributions and franking credits of more than $18,200;
 (p) they had made one or more personal contributions to a complying superannuation fund or retirement savings account and will be eligible to receive a super co‑contribution in relation to those contributions;
 (q) they have exceeded their concessional or their non-concessional contributions cap for the corresponding financial year; or
 (r) they received an Australian superannuation lump sum that included:
 (i) an untaxed element when aged 60 years or over; or
 (ii) a taxed element or an untaxed element when aged under 60 years.
 (3) Every person must lodge a return if they were not a full self-assessment taxpayer during the 2024 year and were either:
 (a) an Australian resident:
 (i) for the whole of the 2024 year, whose taxable income for the 2024 year was more than $18,200; or
 (ii) for only part of the 2024 year, whose taxable income exceeded the lesser of $18,200 or $13,464 plus $395 for each month the person was an Australian resident (including the month in which the person became, or ceased to be, an Australian resident); or
 (b) not an Australian resident at any time during the 2024 year and derived income (including capital gains) that is taxable in Australia other than payments listed in subparagraph 6(2)(a)(ii), 6(2)(a)(vi) or 6(2)(a)(vii).
 (4) Every person must lodge a return if they were a full self-assessment taxpayer (excluding trustees of