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

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.

Last modified: 11 Aug 2016QC 34552