Show download pdf controls
  • Notifying us when further returns are not necessary

    There are numerous reasons why further returns are not necessary – for example, your client may be:

    • an individual who has derived income below the relevant threshold and will remain at this level in future years
    • an individual who has retired and whose continuing sole source of income is a full government pension
    • a non-individual that ceased operations before the current year of lodgment, such as a company that was deregistered in December 2017.

    For the 2019 year, your client must lodge if they were either a liable parent or a recipient parent under a child support assessment, unless both of the following apply:

    • They received government benefits for the entire financial year.
    • Their income was less than $25,038.

    How to notify us

    You can use the practitioner lodgment service (PLS) or Online services for agents to lodge non-lodgment advices for eligible individual clients. You can use the Tax Agent Portal to advise us that a tax return is not required to be lodged for current or prior years. You can also advise that future returns are not required, unless your client is a super fund.

    To notify us, use either the:

    When further returns are not necessary, we will apply an end date to the client's income tax role in our internal processing system.

    If we have issued a lodgment demand you cannot submit a return not necessary (RNN) or further returns not necessary (FRNN) advice online. However, you can post a non-lodgment advice indicating the reasons why a return is not required to:

    Australian Taxation Office
    PO Box 327
    ALBURY  NSW  2640

    Fringe benefits tax returns

    To advise us that an FBT return doesn’t need to be lodged:

    You should notify us as early as possible as processing your FBT non-lodgment advice may take up to 28 days around peak lodgment dates.

    We cannot process a non-lodgment notice if either:

    • there is a credit on your client's FBT account
    • FBT instalments have been paid.

    In these circumstances, lodgment of a nil FBT return will allow the credit to be refunded to your client as quickly as possible.

    See also:

    Last modified: 01 Oct 2019QC 34552