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  • 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 either:

    • had pay as you go (PAYG) withheld from payments received during the year
    • had a reportable fringe benefits amount on their income statement or PAYG payment summary
    • had reportable employer superannuation contributions on their income statement or 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 entitled to the private health insurance rebate but did not claim their correct entitlement as a premium reduction
    • were a liable or recipient parent under a child support assessment, unless both of the following applied 
      • they received one or more Australian Government allowances, pensions or payments (listed on the Individual tax return instructions 2021 at question 5 or question 6) for the whole year
      • their income was less than $26,319.

    See also:

    Last modified: 27 May 2021QC 45698