Document ID: chunk:federal_register_of_legislation:F2023L00533:body:0:p8
Version: federal_register_of_legislation:F2023L00533
Segment Type: other
Provision Reference: 
Character Range: 18568–21771

debt (within the meaning of section 35 of the TSLA) or an accumulated VET Student Loan (VETSL) debt (within the meaning of section 23CC of the VETSLA); and

       (2)           their income was more than $12,090 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 2023.

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)           JobSeeker payment;

       (b)           Austudy;

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

       (d)           Disaster recovery allowance;

       (e)           Farm Household allowance;

       (f)            Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement;

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

       (h)           Parenting payment (partnered);

       (i)            payments to persons 16 years or older made under:

           (i)            ABSTUDY (including the ABSTUDY Masters and Doctorate Award);

           (ii)          Military Rehabilitation and Compensation Act Education and Training Scheme;

           (iii)        Veterans' Children Education Scheme;

       (j)            Special Benefit;

       (k)           Youth allowance;

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

    AND

       (m)         who had no other *assessable income; or

       (n)           whose *taxable income was less than $21,885.

    (2)           Every *person who:

       (a)           qualified for a tax offset under section 160AAAA of the ITAA 1936 (relating to the tax rebate for low-income aged persons and pensioners) during the *income year;

    AND

       (b)           whose rebate income was less than:

           (i)            $32,280 – if at any time during the*income year the person was single, widowed or separated; or

           (ii)          $31,280 – if at any time during the *income year the person and their spouse (married or de facto) had to live apart due to illness, or the person or their spouse was in a nursing home; or

           (iii)        $28,975 –