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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.

Last updated 10 June 2024

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 2024 at question 5 or question 6) for the whole year
    • their income was less than $28,464.

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? 2024.