{"id":"F2020L00563","name":"Notice of Requirement for Parents with a Child Support Assessment to Lodge a Return for the Income Year Ended 30 June 2020","slug":"f2020l00563","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":318608,"registerId":"commonwealth-F2020L00563-current","compilationNumber":null,"startDate":"2026-04-08","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1. Name of instrument","sectionType":"part","heading":"1. Name of instrument","content":"## 1. Name of instrument\n\nThis instrument is the Notice of Requirement for Parents with a Child Support Assessment to Lodge a Return for the Income Year Ended 30 June 2020.","sortOrder":0},{"sectionNumber":"2. Commencement","sectionType":"part","heading":"2. Commencement","content":"## 2. Commencement\n\nThis instrument commences on the day after it is registered on the Federal Register of Legislation.","sortOrder":1},{"sectionNumber":"3. Application","sectionType":"part","heading":"3. Application","content":"Legislative Instrument\n\nNotice of Requirement for Parents with a Child Support Assessment to Lodge a Return for the Income Year Ended 30 June 2020\n\nI, Vivek Chaudhary, Deputy Commissioner of Taxation and delegate of the Commissioner of Taxation (the Commissioner) under section 8 of the Taxation Administration Act 1953 (TAA), make the following instrument regarding lodgment of income tax returns for the \\*income year ended 30 June 2020 under section 161 of the Income Tax Assessment Act 1936 (ITAA 1936).\n\nSigned Vivek Chaudhary\n\nDeputy Commissioner of Taxation\n\n7 May 2020\n\n  \n\n## 1. Name of instrument\n\nThis instrument is the Notice of Requirement for Parents with a Child Support Assessment to Lodge a Return for the Income Year Ended 30 June 2020.\n\n## 2. Commencement\n\nThis instrument commences on the day after it is registered on the Federal Register of Legislation.\n\n## 3. Application\n\n### 3.1 Definitions\n\nMany of the terms used in this instrument are defined and most of the defined terms are identified by an asterisk at the start of the term.\n\nOnce a defined term has been asterisked, later occurrences of the term in the same paragraph are not usually asterisked. Terms are not asterisked in notes and headings.\n\nThe fact that a defined term is not asterisked is not relevant to interpreting the term.\n\nIn this instrument:\n\nAdopted accounting period means an accounting period that a person has been granted leave to adopt instead of the \\*year of income ended 30 June 2020, under section 18 of the ITAA 1936.\n\nApproved form has the meaning given by section 388-50 of Schedule 1 to the TAA.\n\nIncome year means the \\*year of income ended 30 June 2020 or the \\*adopted accounting period.\n\nYear of income means the same as in subsection 6(1) of the ITAA 1936 but does not include the \\*adopted accounting period.\n\n### 3.2 Requirement to Lodge\n\nUnder section 161 of the ITAA 1936, I require every person described in Table A to give me a return for the \\*income year.\n\n### 3.3 Information on when and how to lodge\n\nEvery person required to lodge a return whose \\*year of income ends on 30 June 2020 must do so by 31 October 2020.\n\n#### Adopted accounting period\n\nPersons with an \\*adopted accounting period must lodge their return no later than the last day of the fourth month after the end of their adopted accounting period.\n\nNote: The return must be in the approved form.\n\n### 3.4 Tables A to C\n\n#### Table A\n\nEvery person who was either a liable parent or a recipient parent under a child support assessment, except where they are described in Table B.\n\n#### Table B\n\nEvery person where the total of their:\n\n(1) taxable income;\n\n(2) exempt Australian Government allowances, pensions and payments;\n\n(3) target foreign income;\n\n(4) reportable fringe benefits total;\n\n(5) total net investment loss; and\n\n(6) reportable superannuation contributions\n\nfor the \\*income year was less than $25,575;\n\nAND\n\nwho was in receipt of one or more Australian Government pensions, allowances or payments listed in Table C for the whole of the income year.\n\n#### Table C\n\nAustralian Government allowances and payments:\n\n(1) Jobseeker payment;\n\n(2) Austudy;\n\n(3) Disaster income support allowance for special category visa (subclass 444) holders;\n\n(4) Disaster recovery allowance;\n\n(5) Farm Household allowance;\n\n(6) Newstart allowance;\n\n(7) Parenting payment (partnered);\n\n(8) Partner allowance;\n\n(9) Sickness allowance;\n\n(10) Special Benefit;\n\n(11) Widow allowance;\n\n(12) Youth allowance;\n\n(13) Youth disability supplement as a component of ABSTUDY living allowance or Youth Allowance\n\nEducation payments of any of the following:\n\n(14) ABSTUDY Living Allowance;\n\n(15) Military Rehabilitation and Compensation Act Education and Training Scheme (‘MRCA Education Allowance’ on a pay as you go (PAYG) payment summary or income statement);\n\n(16) Veterans’ Children Education Scheme.\n\nCommonwealth labour market program allowances and payments:\n\n(17) Income support component of wages paid to participants in the Community Development Projects (CDEP) Scheme and CDEP Scheme participant supplement;\n\n(18) New Enterprise Incentive Scheme allowance;\n\n(19) Training for Employment Program allowance;\n\n(20) other taxable Commonwealth education or training payments.\n\nAustralian Government pensions and allowances:\n\n(21) Age pension;\n\n(22) Age service pension;\n\n(23) Bereavement allowance;\n\n(24) Carer payment;\n\n(25) Defence Force Income Support Allowance;\n\n(26) Defence Force Income Support Allowance – like payments from the Department of Veterans’ Affairs;\n\n(27) Disability Support Pension;\n\n(28) Income support supplement;\n\n(29) Invalidity service pension;\n\n(30) Parenting payment (single);\n\n(31) Partner service pension;\n\n(32) Veteran payment;\n\n(33) Widow B Pension;\n\n(34) Wife Pension.\n\n## 4. Additional lodgment information\n\n### 4.1 Deferral of time for lodgment of returns\n\nUnder section 388-55 of Schedule 1 to the TAA, the Commissioner may defer the time for lodgment of any return to a date later than the relevant date specified in this instrument.\n\n### 4.2 Notice of requirement to lodge a return or information\n\nNothing in this instrument prevents the Commissioner or an authorised person of the Australian Taxation Office from issuing a notice, under section 162 or section 163 of the ITAA 1936, requiring a person to give the Commissioner, in the approved form, a return, or further returns, or any information, statement or document about the person’s financial affairs for any income year.\n\n### 4.3 Penalties for non-compliance with lodgment requirements\n\nAny person who does not provide a return, or any other information under the ITAA 1936 or the ITAA 1997, commits an offence under section 8C of the TAA.\n\nAlternatively any such person may become liable to pay a penalty under Division 286 of Schedule 1 to the TAA.","sortOrder":2},{"sectionNumber":"3.1","sectionType":"division","heading":"Definitions","content":"### 3.1 Definitions\n\nMany of the terms used in this instrument are defined and most of the defined terms are identified by an asterisk at the start of the term.\n\nOnce a defined term has been asterisked, later occurrences of the term in the same paragraph are not usually asterisked. Terms are not asterisked in notes and headings.\n\nThe fact that a defined term is not asterisked is not relevant to interpreting the term.\n\nIn this instrument:\n\nAdopted accounting period means an accounting period that a person has been granted leave to adopt instead of the \\*year of income ended 30 June 2020, under section 18 of the ITAA 1936.\n\nApproved form has the meaning given by section 388-50 of Schedule 1 to the TAA.\n\nIncome year means the \\*year of income ended 30 June 2020 or the \\*adopted accounting period.\n\nYear of income means the same as in subsection 6(1) of the ITAA 1936 but does not include the \\*adopted accounting period.","sortOrder":3},{"sectionNumber":"3.2","sectionType":"division","heading":"Requirement to Lodge","content":"### 3.2 Requirement to Lodge\n\nUnder section 161 of the ITAA 1936, I require every person described in Table A to give me a return for the \\*income year.","sortOrder":4},{"sectionNumber":"3.3","sectionType":"division","heading":"Information on when and how to lodge","content":"### 3.3 Information on when and how to lodge\n\nEvery person required to lodge a return whose \\*year of income ends on 30 June 2020 must do so by 31 October 2020.","sortOrder":5},{"sectionNumber":"Adopted accounting period","sectionType":"subdivision","heading":"Adopted accounting period","content":"#### Adopted accounting period\n\nPersons with an \\*adopted accounting period must lodge their return no later than the last day of the fourth month after the end of their adopted accounting period.\n\nNote: The return must be in the approved form.","sortOrder":6},{"sectionNumber":"3.4","sectionType":"division","heading":"Tables A to C","content":"Legislative Instrument\n\nNotice of Requirement for Parents with a Child Support Assessment to Lodge a Return for the Income Year Ended 30 June 2020\n\nI, Vivek Chaudhary, Deputy Commissioner of Taxation and delegate of the Commissioner of Taxation (the Commissioner) under section 8 of the Taxation Administration Act 1953 (TAA), make the following instrument regarding lodgment of income tax returns for the \\*income year ended 30 June 2020 under section 161 of the Income Tax Assessment Act 1936 (ITAA 1936).\n\nSigned Vivek Chaudhary\n\nDeputy Commissioner of Taxation\n\n7 May 2020\n\n  \n\n## 1. Name of instrument\n\nThis instrument is the Notice of Requirement for Parents with a Child Support Assessment to Lodge a Return for the Income Year Ended 30 June 2020.\n\n## 2. Commencement\n\nThis instrument commences on the day after it is registered on the Federal Register of Legislation.\n\n## 3. Application\n\n### 3.1 Definitions\n\nMany of the terms used in this instrument are defined and most of the defined terms are identified by an asterisk at the start of the term.\n\nOnce a defined term has been asterisked, later occurrences of the term in the same paragraph are not usually asterisked. Terms are not asterisked in notes and headings.\n\nThe fact that a defined term is not asterisked is not relevant to interpreting the term.\n\nIn this instrument:\n\nAdopted accounting period means an accounting period that a person has been granted leave to adopt instead of the \\*year of income ended 30 June 2020, under section 18 of the ITAA 1936.\n\nApproved form has the meaning given by section 388-50 of Schedule 1 to the TAA.\n\nIncome year means the \\*year of income ended 30 June 2020 or the \\*adopted accounting period.\n\nYear of income means the same as in subsection 6(1) of the ITAA 1936 but does not include the \\*adopted accounting period.\n\n### 3.2 Requirement to Lodge\n\nUnder section 161 of the ITAA 1936, I require every person described in Table A to give me a return for the \\*income year.\n\n### 3.3 Information on when and how to lodge\n\nEvery person required to lodge a return whose \\*year of income ends on 30 June 2020 must do so by 31 October 2020.\n\n#### Adopted accounting period\n\nPersons with an \\*adopted accounting period must lodge their return no later than the last day of the fourth month after the end of their adopted accounting period.\n\nNote: The return must be in the approved form.\n\n### 3.4 Tables A to C\n\n#### Table A\n\nEvery person who was either a liable parent or a recipient parent under a child support assessment, except where they are described in Table B.\n\n#### Table B\n\nEvery person where the total of their:\n\n(1) taxable income;\n\n(2) exempt Australian Government allowances, pensions and payments;\n\n(3) target foreign income;\n\n(4) reportable fringe benefits total;\n\n(5) total net investment loss; and\n\n(6) reportable superannuation contributions\n\nfor the \\*income year was less than $25,575;\n\nAND\n\nwho was in receipt of one or more Australian Government pensions, allowances or payments listed in Table C for the whole of the income year.\n\n#### Table C\n\nAustralian Government allowances and payments:\n\n(1) Jobseeker payment;\n\n(2) Austudy;\n\n(3) Disaster income support allowance for special category visa (subclass 444) holders;\n\n(4) Disaster recovery allowance;\n\n(5) Farm Household allowance;\n\n(6) Newstart allowance;\n\n(7) Parenting payment (partnered);\n\n(8) Partner allowance;\n\n(9) Sickness allowance;\n\n(10) Special Benefit;\n\n(11) Widow allowance;\n\n(12) Youth allowance;\n\n(13) Youth disability supplement as a component of ABSTUDY living allowance or Youth Allowance\n\nEducation payments of any of the following:\n\n(14) ABSTUDY Living Allowance;\n\n(15) Military Rehabilitation and Compensation Act Education and Training Scheme (‘MRCA Education Allowance’ on a pay as you go (PAYG) payment summary or income statement);\n\n(16) Veterans’ Children Education Scheme.\n\nCommonwealth labour market program allowances and payments:\n\n(17) Income support component of wages paid to participants in the Community Development Projects (CDEP) Scheme and CDEP Scheme participant supplement;\n\n(18) New Enterprise Incentive Scheme allowance;\n\n(19) Training for Employment Program allowance;\n\n(20) other taxable Commonwealth education or training payments.\n\nAustralian Government pensions and allowances:\n\n(21) Age pension;\n\n(22) Age service pension;\n\n(23) Bereavement allowance;\n\n(24) Carer payment;\n\n(25) Defence Force Income Support Allowance;\n\n(26) Defence Force Income Support Allowance – like payments from the Department of Veterans’ Affairs;\n\n(27) Disability Support Pension;\n\n(28) Income support supplement;\n\n(29) Invalidity service pension;\n\n(30) Parenting payment (single);\n\n(31) Partner service pension;\n\n(32) Veteran payment;\n\n(33) Widow B Pension;\n\n(34) Wife Pension.\n\n## 4. Additional lodgment information\n\n### 4.1 Deferral of time for lodgment of returns\n\nUnder section 388-55 of Schedule 1 to the TAA, the Commissioner may defer the time for lodgment of any return to a date later than the relevant date specified in this instrument.\n\n### 4.2 Notice of requirement to lodge a return or information\n\nNothing in this instrument prevents the Commissioner or an authorised person of the Australian Taxation Office from issuing a notice, under section 162 or section 163 of the ITAA 1936, requiring a person to give the Commissioner, in the approved form, a return, or further returns, or any information, statement or document about the person’s financial affairs for any income year.\n\n### 4.3 Penalties for non-compliance with lodgment requirements\n\nAny person who does not provide a return, or any other information under the ITAA 1936 or the ITAA 1997, commits an offence under section 8C of the TAA.\n\nAlternatively any such person may become liable to pay a penalty under Division 286 of Schedule 1 to the TAA.","sortOrder":7},{"sectionNumber":"Table A","sectionType":"subdivision","heading":"Table A","content":"#### Table A\n\nEvery person who was either a liable parent or a recipient parent under a child support assessment, except where they are described in Table B.","sortOrder":8},{"sectionNumber":"Table B","sectionType":"subdivision","heading":"Table B","content":"#### Table B\n\nEvery person where the total of their:\n\n(1) taxable income;\n\n(2) exempt Australian Government allowances, pensions and payments;\n\n(3) target foreign income;\n\n(4) reportable fringe benefits total;\n\n(5) total net investment loss; and\n\n(6) reportable superannuation contributions\n\nfor the \\*income year was less than $25,575;\n\nAND\n\nwho was in receipt of one or more Australian Government pensions, allowances or payments listed in Table C for the whole of the income year.","sortOrder":9},{"sectionNumber":"Table C","sectionType":"subdivision","heading":"Table C","content":"#### Table C\n\nAustralian Government allowances and payments:\n\n(1) Jobseeker payment;\n\n(2) Austudy;\n\n(3) Disaster income support allowance for special category visa (subclass 444) holders;\n\n(4) Disaster recovery allowance;\n\n(5) Farm Household allowance;\n\n(6) Newstart allowance;\n\n(7) Parenting payment (partnered);\n\n(8) Partner allowance;\n\n(9) Sickness allowance;\n\n(10) Special Benefit;\n\n(11) Widow allowance;\n\n(12) Youth allowance;\n\n(13) Youth disability supplement as a component of ABSTUDY living allowance or Youth Allowance\n\nEducation payments of any of the following:\n\n(14) ABSTUDY Living Allowance;\n\n(15) Military Rehabilitation and Compensation Act Education and Training Scheme (‘MRCA Education Allowance’ on a pay as you go (PAYG) payment summary or income statement);\n\n(16) Veterans’ Children Education Scheme.\n\nCommonwealth labour market program allowances and payments:\n\n(17) Income support component of wages paid to participants in the Community Development Projects (CDEP) Scheme and CDEP Scheme participant supplement;\n\n(18) New Enterprise Incentive Scheme allowance;\n\n(19) Training for Employment Program allowance;\n\n(20) other taxable Commonwealth education or training payments.\n\nAustralian Government pensions and allowances:\n\n(21) Age pension;\n\n(22) Age service pension;\n\n(23) Bereavement allowance;\n\n(24) Carer payment;\n\n(25) Defence Force Income Support Allowance;\n\n(26) Defence Force Income Support Allowance – like payments from the Department of Veterans’ Affairs;\n\n(27) Disability Support Pension;\n\n(28) Income support supplement;\n\n(29) Invalidity service pension;\n\n(30) Parenting payment (single);\n\n(31) Partner service pension;\n\n(32) Veteran payment;\n\n(33) Widow B Pension;\n\n(34) Wife Pension.","sortOrder":10},{"sectionNumber":"4. Additional lodgment information","sectionType":"part","heading":"4. Additional lodgment information","content":"Legislative Instrument\n\nNotice of Requirement for Parents with a Child Support Assessment to Lodge a Return for the Income Year Ended 30 June 2020\n\nI, Vivek Chaudhary, Deputy Commissioner of Taxation and delegate of the Commissioner of Taxation (the Commissioner) under section 8 of the Taxation Administration Act 1953 (TAA), make the following instrument regarding lodgment of income tax returns for the \\*income year ended 30 June 2020 under section 161 of the Income Tax Assessment Act 1936 (ITAA 1936).\n\nSigned Vivek Chaudhary\n\nDeputy Commissioner of Taxation\n\n7 May 2020\n\n  \n\n## 1. Name of instrument\n\nThis instrument is the Notice of Requirement for Parents with a Child Support Assessment to Lodge a Return for the Income Year Ended 30 June 2020.\n\n## 2. Commencement\n\nThis instrument commences on the day after it is registered on the Federal Register of Legislation.\n\n## 3. Application\n\n### 3.1 Definitions\n\nMany of the terms used in this instrument are defined and most of the defined terms are identified by an asterisk at the start of the term.\n\nOnce a defined term has been asterisked, later occurrences of the term in the same paragraph are not usually asterisked. Terms are not asterisked in notes and headings.\n\nThe fact that a defined term is not asterisked is not relevant to interpreting the term.\n\nIn this instrument:\n\nAdopted accounting period means an accounting period that a person has been granted leave to adopt instead of the \\*year of income ended 30 June 2020, under section 18 of the ITAA 1936.\n\nApproved form has the meaning given by section 388-50 of Schedule 1 to the TAA.\n\nIncome year means the \\*year of income ended 30 June 2020 or the \\*adopted accounting period.\n\nYear of income means the same as in subsection 6(1) of the ITAA 1936 but does not include the \\*adopted accounting period.\n\n### 3.2 Requirement to Lodge\n\nUnder section 161 of the ITAA 1936, I require every person described in Table A to give me a return for the \\*income year.\n\n### 3.3 Information on when and how to lodge\n\nEvery person required to lodge a return whose \\*year of income ends on 30 June 2020 must do so by 31 October 2020.\n\n#### Adopted accounting period\n\nPersons with an \\*adopted accounting period must lodge their return no later than the last day of the fourth month after the end of their adopted accounting period.\n\nNote: The return must be in the approved form.\n\n### 3.4 Tables A to C\n\n#### Table A\n\nEvery person who was either a liable parent or a recipient parent under a child support assessment, except where they are described in Table B.\n\n#### Table B\n\nEvery person where the total of their:\n\n(1) taxable income;\n\n(2) exempt Australian Government allowances, pensions and payments;\n\n(3) target foreign income;\n\n(4) reportable fringe benefits total;\n\n(5) total net investment loss; and\n\n(6) reportable superannuation contributions\n\nfor the \\*income year was less than $25,575;\n\nAND\n\nwho was in receipt of one or more Australian Government pensions, allowances or payments listed in Table C for the whole of the income year.\n\n#### Table C\n\nAustralian Government allowances and payments:\n\n(1) Jobseeker payment;\n\n(2) Austudy;\n\n(3) Disaster income support allowance for special category visa (subclass 444) holders;\n\n(4) Disaster recovery allowance;\n\n(5) Farm Household allowance;\n\n(6) Newstart allowance;\n\n(7) Parenting payment (partnered);\n\n(8) Partner allowance;\n\n(9) Sickness allowance;\n\n(10) Special Benefit;\n\n(11) Widow allowance;\n\n(12) Youth allowance;\n\n(13) Youth disability supplement as a component of ABSTUDY living allowance or Youth Allowance\n\nEducation payments of any of the following:\n\n(14) ABSTUDY Living Allowance;\n\n(15) Military Rehabilitation and Compensation Act Education and Training Scheme (‘MRCA Education Allowance’ on a pay as you go (PAYG) payment summary or income statement);\n\n(16) Veterans’ Children Education Scheme.\n\nCommonwealth labour market program allowances and payments:\n\n(17) Income support component of wages paid to participants in the Community Development Projects (CDEP) Scheme and CDEP Scheme participant supplement;\n\n(18) New Enterprise Incentive Scheme allowance;\n\n(19) Training for Employment Program allowance;\n\n(20) other taxable Commonwealth education or training payments.\n\nAustralian Government pensions and allowances:\n\n(21) Age pension;\n\n(22) Age service pension;\n\n(23) Bereavement allowance;\n\n(24) Carer payment;\n\n(25) Defence Force Income Support Allowance;\n\n(26) Defence Force Income Support Allowance – like payments from the Department of Veterans’ Affairs;\n\n(27) Disability Support Pension;\n\n(28) Income support supplement;\n\n(29) Invalidity service pension;\n\n(30) Parenting payment (single);\n\n(31) Partner service pension;\n\n(32) Veteran payment;\n\n(33) Widow B Pension;\n\n(34) Wife Pension.\n\n## 4. Additional lodgment information\n\n### 4.1 Deferral of time for lodgment of returns\n\nUnder section 388-55 of Schedule 1 to the TAA, the Commissioner may defer the time for lodgment of any return to a date later than the relevant date specified in this instrument.\n\n### 4.2 Notice of requirement to lodge a return or information\n\nNothing in this instrument prevents the Commissioner or an authorised person of the Australian Taxation Office from issuing a notice, under section 162 or section 163 of the ITAA 1936, requiring a person to give the Commissioner, in the approved form, a return, or further returns, or any information, statement or document about the person’s financial affairs for any income year.\n\n### 4.3 Penalties for non-compliance with lodgment requirements\n\nAny person who does not provide a return, or any other information under the ITAA 1936 or the ITAA 1997, commits an offence under section 8C of the TAA.\n\nAlternatively any such person may become liable to pay a penalty under Division 286 of Schedule 1 to the TAA.","sortOrder":11},{"sectionNumber":"4.1","sectionType":"division","heading":"Deferral of time for lodgment of returns","content":"### 4.1 Deferral of time for lodgment of returns\n\nUnder section 388-55 of Schedule 1 to the TAA, the Commissioner may defer the time for lodgment of any return to a date later than the relevant date specified in this instrument.","sortOrder":12},{"sectionNumber":"4.2","sectionType":"division","heading":"Notice of requirement to lodge a return or information","content":"### 4.2 Notice of requirement to lodge a return or information\n\nNothing in this instrument prevents the Commissioner or an authorised person of the Australian Taxation Office from issuing a notice, under section 162 or section 163 of the ITAA 1936, requiring a person to give the Commissioner, in the approved form, a return, or further returns, or any information, statement or document about the person’s financial affairs for any income year.","sortOrder":13},{"sectionNumber":"4.3","sectionType":"division","heading":"Penalties for non-compliance with lodgment requirements","content":"### 4.3 Penalties for non-compliance with lodgment requirements\n\nAny person who does not provide a return, or any other information under the ITAA 1936 or the ITAA 1997, commits an offence under section 8C of the TAA.\n\nAlternatively any such person may become liable to pay a penalty under Division 286 of Schedule 1 to the TAA.","sortOrder":14}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"This instrument maintains its original narrow scope. It is a time-limited, targeted notice applying specifically to parents with child support assessments for the 2019-2020 income year. The structure follows the standard template for ATO lodgment notices, with the specific exemption criteria (Tables B and C) serving the legitimate purpose of reducing compliance burden for low-income welfare recipients while ensuring the Child Support Agency receives necessary income data."},"complexity_factors":["Multiple cross-references to external legislation (ITAA 1936, ITAA 1997, TAA) requiring readers to consult other Acts","Nested conditional logic: Table A applies except where Table B applies; Table B requires meeting both an income threshold AND receiving specific payments for the whole year","34 distinct government payment types listed across Table C, creating a complex exemption matrix","Six-component income calculation for the $25,575 threshold (taxable income + exempt payments + foreign income + fringe benefits + investment losses + super contributions)","Defined terms with asterisk notation system that requires readers to track definitions across sections","Interaction between 'year of income' and 'adopted accounting period' creates parallel deadline structures"],"plain_english_summary":"The ATO requires parents who are parties to a formal child support assessment to lodge a 2019–20 tax return so the Child Support Agency can verify income for calculations. Some parents are exempt only if their total income was under $25,575 and they received one of the listed government pensions/allowances for the entire year.\n\nLodgment deadline was 31 October 2020 (or within four months after an adopted accounting period ends). The Commissioner can extend deadlines; non‑lodgment may attract penalties or criminal sanctions."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument operationalises the Commissioner’s existing power under s161 ITAA 1936 by specifying who in the child‑support cohort must lodge returns, the lodgment deadlines, a low‑income/benefits exemption and procedural powers. It does not, on its face, expand or narrow the statutory authority; it sets administrative criteria and deadlines within the established legislative power."},"complexity_factors":["Cross‑references to multiple statutes and provisions (s161 ITAA 1936; s18 ITAA 1936 for adopted accounting periods; s8, s388‑50 and s388‑55 of the TAA; ss162–163 ITAA 1936; s8C TAA; Division 286 Schedule 1 TAA).","Exemption threshold requires summing six different categories of income and reportable items (Table B), which increases calculation and record‑keeping burden.","Large enumerated list of government payments in Table C that must be checked to determine eligibility for the exemption (34 items plus categories).","Treatment of adopted accounting periods creates varied lodgment dates (standard 31 Oct 2020 v. four months after the adopted period end).","Administrative discretion: Commissioner may defer lodgment dates and may issue notices requiring further information, creating variable compliance timelines."],"plain_english_summary":"This instrument requires parents who were either a liable parent or a recipient parent under a child support assessment to lodge an Australian income tax return for the income year ended 30 June 2020 (or an adopted accounting period), unless they meet a specified low‑income/whole‑year receipt exemption. It sets lodgment deadlines (31 October 2020 or four months after an adopted accounting period), lists qualifying government payments, and records the Commissioner’s powers to defer lodgment, issue notices and apply penalties."}},"importantCases":[],"_links":{"self":"/api/acts/f2020l00563","history":"/api/acts/f2020l00563/history","analysis":"/api/acts/f2020l00563/analysis","conflicts":"/api/acts/f2020l00563/conflicts","importantCases":"/api/acts/f2020l00563/important-cases","documents":"/api/acts/f2020l00563/documents"}}