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Child support and your tax obligations

Child support parents: understand your tax obligations, support to lodge and what happens if you don’t lodge on time.

Published 14 September 2026

If you pay or receive child support, you need to confirm your income each year. You do this by lodging your tax return.

Meeting your tax obligations

Lodging your tax return is important and a legal requirement in most cases. It helps make sure child support assessments are accurate.

When you lodge your tax return, your income is provided to Services Australia to work out:

  • who needs to pay child support, and
  • how much they need to pay.

You must lodge a tax return unless both of the following apply:

  • you received government benefits for the full income year, and
  • your income was less than $31,047 in the 2025–26 income year (for income thresholds for earlier years, see Do I need to lodge a tax return?).

If you don’t need to lodge a tax return, you should submit a non-lodgment advice.

When you submit a non-lodgment advice, you will need to provide your income details directly to Services AustraliaExternal Link.

If you don’t lodge on time

Whilst most parents meet their tax obligations by lodging on time, some people may:

  • not be aware of what they need to do
  • need extra support
  • seek to deliberately avoid their lodgment obligations.

The ATO has a child support lodgment enforcement program to engage with parents who have not lodged their tax returns on time.

If you don’t lodge on time, we’ll contact you to help you take action. We may contact you by:

  • SMS
  • myGov message
  • letter
  • phone.

Now is a good time to check and update your personal contact details if they have changed.

If you don't lodge or work with us to meet your obligations, we may take firmer action, including pursuing penalties and prosecution.

The Australian Government has allocated additional resources to expand prosecution action against child support parents who repeatedly fail to lodge their tax returns.

How we work with Services Australia

The ATO works with Services Australia, sharing information to help:

  • identify overdue lodgments for child support parents early
  • take action to help you lodge
  • improve child support outcomes to help children.

Information is shared in line with privacy laws. To find out more about data sharing see Child support lodgment enforcement program.

Get help and support

Need help with tax, need more time to lodge or pay? Help is available:

Need help with your tax return: contact us or speak with your registered tax agent.

Need help with child support: contact Services AustraliaExternal Link.

Early support helps child support parents lodge on time and improves the accuracy of child support assessments.

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