When you need to lodge
Common reasons for needing to lodge a tax return, despite the client's income being under the tax-free threshold, include the client:
- 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
- was an Australian resident for tax purposes and had exempt foreign employment income and $1 or more of other income
- was entitled to the private health insurance rebate but did not claim their correct entitlement as a premium reduction
- was a certain parent liable for, or entitled to, child support for at least one day in the year, unless both of the following applied
- they received one or more Australian Government allowances, pensions or payments (listed on the Individual tax return instructions 2026 at question 5 or 6 Australian Government pensions and allowances 2026) for the whole year
- their income was less than $31,047.
If you're not sure whether to lodge
If you're unsure whether to lodge, refer to Do you need to lodge a tax return? 2026.