• Can you use this application?

    You must satisfy all of the following conditions to use this application:

    • you do not have to lodge a tax return.
    • your total dividend income was not more than $6,000
      or

      you were less than 18 years of age on 30 June 2002 and your dividend income was not more than $416.
    • you owned Australian shares or non-share equity interests or you had investments in a managed fund and received dividends or were entitled to distributions relating to the period 1 July 2001 to 30 June 2002.
    • there were amounts called imputation credits shown on your dividend or distribution statement, or amounts were withheld from dividends because you did not provide your tax file number to the investment body.
    • you were an Australian resident for tax purposes for the whole period 1 July 2001 to 30 June 2002.
    • you are not claiming a refund for a deceased estate.

    If you do not satisfy all of these conditions but have imputation credits, you will need to lodge a tax return to claim the benefit of these credits.

    Lodging a tax return

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    If you are not sure whether you need to lodge a tax return, ring 13 28 61-press 4 then 2.

    Resident?

    If you are not sure whether you are an Australian resident, see Are you an Australian resident for tax purposes?

    Baby bonus?

    If you or your spouse had a baby or adopted a child aged under 5 years after 30 June 2001, either of you may be entitled to the baby bonus. To find out if you are eligible, you will need the 2002 baby bonus instructions and claim(NAT 6580-6.2002). If you are lodging a baby bonus claim with your application for refund of imputation credits you cannot lodge over the telephone-you will need to post your claims to the ATO.

    Last modified: 16 May 2007QC 27397