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.
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:
- Non-lodgment advice in Online services for agents
- Client update in practitioner lodgment service (PLS).
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
ALBURY NSW 2640
To advise us that an FBT return doesn’t need to be lodged:
- complete an FBT non-lodgment advice (registered agents) form
- send it to us using Online services for agents Practice mail.
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.How to notify us when further tax returns are not necessary (unless your client is a super fund).