Notifying us when further returns are not 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 2011.For the 2016 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.
- Their income was less than $23,752.
How to notify us
You can use the electronic lodgment service (ELS) or the Tax Agent Portal to advise us that a tax return is not required to be lodged for current or prior years. You can also advise that future returns are not required, unless your client is a super fund.
To notify us, use either the:
When further returns are not necessary, we will apply an end date to the client's income tax role in our internal processing system.
You cannot lodge a return not necessary (RNN) or further returns not necessary (FRNN) advice through the portal if we have issued a lodgment demand. However, you can submit a non-lodgment advice indicating the reasons why a return is not required to:
Australian Taxation Office
PO Box 327
ALBURY NSW 2640
Fringe benefits tax returns
To advise us that an FBT return doesn’t need to be lodged, complete a Fringe benefits tax – notice of non-lodgment and send it to the address listed on the form.
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, lodgment of a nil FBT return will allow the credit to be refunded to your client as quickly as possible.
You can use the ELS and the Tax Agent Portal to advise us that a tax return is not required for current or prior years. You can also advise that future returns are not required, unless your client is a super fund. To advise us that an FBT return does not need to be lodged you need to complete a paper form.