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  • 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.

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    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 2020.

    For the 2022 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 $27,063.

    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
    ALBURY  NSW  2640

    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.

    Last modified: 01 Jul 2022QC 34552