Document ID: chunk:federal_register_of_legislation:F2017L00529:body:0:p8
Version: federal_register_of_legislation:F2017L00529
Segment Type: other
Provision Reference: 
Character Range: 18450–21398

year of income had an accumulated TSL debt (within the meaning of section 35 of the Trade Support Loans Act 2014); and

           b)      whose income was more than the $13,717 for the year of income (see paragraph 17(5)(a) of the Trade Support Loan Rules 2014). This income is the sum of the person's repayment income within the meaning of section 5 of Trade Support Loans Act 2014 and section 154-5 of the Higher Education Support Act 2003 and any foreign-sourced income.

    Note:

    A person under Table M is also required to lodge a notice relating to the person's foreign sourced income (see subsection 154-18(3) of the Higher Education Support Act 2003 and/or subsection 47C(3) of the Trade Support Loans Act 2014).

    Exceptions to the requirement to lodge an income tax return under this instrument

    A person described in Tables C, D, E, or L is not required to lodge an income tax return under this legislative instrument if they are described in Table N. (See the Note after Table N).

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

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

    Table N (to be read in conjunction with Tables C, D, E and L)

        1. Every person whose assessable income during the year of income included payments received in respect of one or more of:
           a)      Social security benefits and allowances, that is, Newstart allowance, sickness allowance, Youth allowance, Disaster recovery allowance, special benefit, widow allowance, partner allowance, parenting payment (partnered), Austudy payment;
           b)      Farm Household allowance;
           c)      Specified Commonwealth education and training payments to persons 16 years or older, that is, payments made under ABSTUDY (including the ABSTUDY Masters and Doctorate Award), the Veterans' Children Education Scheme, the Military Rehabilitation and Compensation Act Education and Training Scheme (known as 'MRCA Education Allowance' on a PAYG payment summary);
           d)      Commonwealth labour market programs, such as Green Corps Training Allowance, New Enterprise Incentive Scheme Allowance;
           e)      Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement.

       AND

           f)        who had no other assessable income; or
           g)      whose taxable income was less than or equal to $20,542.

       2.      Every person who qualified for a tax offset under section 160AAAA of the Income Tax Assessment Act 1936 during the year of income and whose rebate income was less than or equal to the following amounts:

           h)      if at any time during the year of income the person was single, widowed or separated - $32,279; or
           i)        if at any time during the year of income the person and their