Document ID: chunk:federal_register_of_legislation:F2020L00563:body:0:p2
Version: federal_register_of_legislation:F2020L00563
Segment Type: other
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Character Range: 2479–6801

who was either a liable parent or a recipient parent under a child support assessment, except where they are described in Table B.

Table B

Every person where the total of their:

(1)                taxable income;

(2)                exempt Australian Government allowances, pensions and payments;

(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 $25,575;

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)                              Newstart allowance;

       (7)                              Parenting payment (partnered);

       (8)                              Partner allowance;

       (9)                              Sickness allowance;

       (10)                          Special Benefit;

       (11)                          Widow allowance;

       (12)                          Youth allowance;

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

       Education payments of any of the following:

       (14)                          ABSTUDY Living Allowance;

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

       (16)                          Veterans' Children Education Scheme.

       Commonwealth labour market program allowances and payments:

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

       (18)                          New Enterprise Incentive Scheme allowance;

       (19)                          Training for Employment Program allowance;

       (20)                          other taxable Commonwealth education or training payments.

       Australian Government pensions and allowances:

       (21)                          Age pension;

       (22)                          Age service pension;

       (23)                          Bereavement allowance;

       (24)                          Carer payment;

       (25)                          Defence Force Income Support Allowance;

    (26)            Defence Force Income Support Allowance – like payments from the Department of Veterans' Affairs;

       (27)                          Disability Support Pension;

       (28)                          Income support supplement;

       (29)                          Invalidity service pension;

       (30)                          Parenting payment (single);

       (31)                          Partner service pension;

       (32)                          Veteran payment;

       (33)                          Widow B Pension;

       (34)                          Wife Pension.

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