Document ID: chunk:federal_register_of_legislation:F2015L00786:body:0:p5
Version: federal_register_of_legislation:F2015L00786
Segment Type: other
Provision Reference: 
Character Range: 10279–13179

and they have notified the Commissioner that they do not need to lodge a tax return.

    Table B

    Every person, except where they are described in Tables N or O, who has received from an authorised officer of the Australian Taxation Office Active Compliance Capability a letter described as:

    'Notification of requirement for a detailed form of return for the year of income ended 30 June 2015 (or approved period in lieu)'.

    Table C

    Every person (not being a full self-assessment taxpayer), except where they are described in Table M, who was an Australian resident for the whole of the year of income and whose taxable income for the year of income exceeded $18,200.

    Table D

    Every person (not being a full self-assessment taxpayer), except where they are described in Table M, who was not an Australian resident at any time during the year of income and derived income (including capital gains) that is taxable in Australia other than:
           * dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953, and
           * fund payments from managed investment trusts subject to withholding covered by Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953.

    Table E

    Every person (not being a full self-assessment taxpayer), except where they are described in Table M, who was an Australian resident for only part of the year of income and 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).

    Table F

    Every person being a full self-assessment taxpayer (excluding trustees of superannuation funds, approved deposit funds and pooled superannuation trusts and First Home Saver Account trusts) not covered by Table N or Table O that during the year of income:
       1. was an Australian resident, and derived income (including capital gains) from sources in Australia or sources outside Australia; or
       2. was a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than:
           * dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953, and
           * fund payments from managed investment trusts subject to withholding covered by Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953.

    Table G

    Every trustee of a superannuation fund, an approved deposit fund, a pooled superannuation trust or a First Home Saver Account trust, not covered by Table N or Table O, that during the year of income:
       1. was an Australian resident; or
       2. was a non-resident of Australia,