Low income earners may need to lodge

If your client's taxable income is under the tax-free threshold they may still need to lodge a tax return. Common reasons for this include, if they:

  • are entitled to the private health insurance rebate but did not claim their correct entitlement as a premium reduction
  • had pay as you go (PAYG) withheld from payments received during the year
  • had a reportable fringe benefits amount on their PAYG payment summary
  • had reportable employer superannuation contributions on their PAYG payment summary
  • made a loss or can claim a loss made in a previous year
  • were an Australian resident for tax purposes and had exempt foreign employment income and $1 or more of other income
  • were a liable or recipient parent under a child support assessment unless they received one or more Australian Government allowances, pensions or payments (listed on the Individual tax return instructions 2016 at question 5 or question 6) for the whole year and their income was less than $23,752.

See also:

Last modified: 30 May 2016QC 45698