ato logo

Notifying us when further returns are not necessary

How to notify us when further tax returns are not necessary (unless your client is a super fund).

Last updated 30 June 2023

Why returns may not be 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 2021.

For the 2023 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, and
  • their income was less than $27,509.

How to notify us

You can use Online services for agents or the practitioner lodgment service (PLS) to lodge a return not necessary (RNN), also known as a non-lodgment advice, for eligible clients. You can also advise that future returns are not required, unless your client is a super fund.

To notify us, use either:

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 RNN or further return not necessary (FRNN) (non-lodgment advice) online. However, you can post an advice indicating the reasons why a return is not required to:

Australian Taxation Office
PO Box 327

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 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, lodging a nil FBT return will allow the credit to be refunded to your client as quickly as possible.