{"id":"F2021L00571","name":"Notice of Requirement for Parents with a Child Support Assessment to Lodge a Return for the Income Year Ended 30 June 2021","slug":"f2021l00571","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":319149,"registerId":"commonwealth-F2021L00571-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 2021.","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 2021\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 2021 under section 161 of the Income Tax Assessment Act 1936 (ITAA 1936).\n\nSigned Vivek Chaudhary\n\nDeputy Commissioner of Taxation\n\n12 May 2021\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 2021.\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 2021, 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 2021 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 2021 must do so by 31 October 2021.\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 (excluding any assessable First home super saver released amount);\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 $26,319;\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 (but not in relation to 2019-20 bushfires);\n\n(4) Disaster recovery allowance (but not in relation to 2019-20 bushfires);\n\n(5) Farm Household allowance;\n\n(6) Parenting payment (partnered);\n\n(7) Partner allowance;\n\n(8) Sickness allowance;\n\n(9) Special Benefit;\n\n(10) Widow allowance;\n\n(11) Youth allowance;\n\n(12) Youth disability supplement as a component of ABSTUDY living allowance or Youth Allowance\n\nEducation payments of any of the following:\n\n(13) ABSTUDY Living Allowance;\n\n(14) 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(15) Veterans’ Children Education Scheme.\n\nCommonwealth labour market program allowances and payments:\n\n(16) Income support component of wages paid to participants in the Community Development Projects (CDEP) Scheme and CDEP Scheme participant supplement;\n\n(17) New Enterprise Incentive Scheme allowance;\n\n(18) Training for Employment Program allowance;\n\n(19) other taxable Commonwealth education or training payments.\n\nAustralian Government pensions and allowances:\n\n(20) Age pension;\n\n(21) Age service pension;\n\n(22) Bereavement allowance;\n\n(23) Carer payment;\n\n(24) Defence Force Income Support Allowance;\n\n(25) Defence Force Income Support Allowance – like payments from the Department of Veterans’ Affairs;\n\n(26) Disability Support Pension;\n\n(27) Income support supplement;\n\n(28) Invalidity service pension;\n\n(29) Parenting payment (single);\n\n(30) Partner service pension;\n\n(31) Veteran payment;\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 Income Tax Assessment Act 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 2021, 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 2021 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 2021 must do so by 31 October 2021.","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 2021\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 2021 under section 161 of the Income Tax Assessment Act 1936 (ITAA 1936).\n\nSigned Vivek Chaudhary\n\nDeputy Commissioner of Taxation\n\n12 May 2021\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 2021.\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 2021, 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 2021 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 2021 must do so by 31 October 2021.\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 (excluding any assessable First home super saver released amount);\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 $26,319;\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 (but not in relation to 2019-20 bushfires);\n\n(4) Disaster recovery allowance (but not in relation to 2019-20 bushfires);\n\n(5) Farm Household allowance;\n\n(6) Parenting payment (partnered);\n\n(7) Partner allowance;\n\n(8) Sickness allowance;\n\n(9) Special Benefit;\n\n(10) Widow allowance;\n\n(11) Youth allowance;\n\n(12) Youth disability supplement as a component of ABSTUDY living allowance or Youth Allowance\n\nEducation payments of any of the following:\n\n(13) ABSTUDY Living Allowance;\n\n(14) 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(15) Veterans’ Children Education Scheme.\n\nCommonwealth labour market program allowances and payments:\n\n(16) Income support component of wages paid to participants in the Community Development Projects (CDEP) Scheme and CDEP Scheme participant supplement;\n\n(17) New Enterprise Incentive Scheme allowance;\n\n(18) Training for Employment Program allowance;\n\n(19) other taxable Commonwealth education or training payments.\n\nAustralian Government pensions and allowances:\n\n(20) Age pension;\n\n(21) Age service pension;\n\n(22) Bereavement allowance;\n\n(23) Carer payment;\n\n(24) Defence Force Income Support Allowance;\n\n(25) Defence Force Income Support Allowance – like payments from the Department of Veterans’ Affairs;\n\n(26) Disability Support Pension;\n\n(27) Income support supplement;\n\n(28) Invalidity service pension;\n\n(29) Parenting payment (single);\n\n(30) Partner service pension;\n\n(31) Veteran payment;\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 Income Tax Assessment Act 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 (excluding any assessable First home super saver released amount);\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 $26,319;\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 (but not in relation to 2019-20 bushfires);\n\n(4) Disaster recovery allowance (but not in relation to 2019-20 bushfires);\n\n(5) Farm Household allowance;\n\n(6) Parenting payment (partnered);\n\n(7) Partner allowance;\n\n(8) Sickness allowance;\n\n(9) Special Benefit;\n\n(10) Widow allowance;\n\n(11) Youth allowance;\n\n(12) Youth disability supplement as a component of ABSTUDY living allowance or Youth Allowance\n\nEducation payments of any of the following:\n\n(13) ABSTUDY Living Allowance;\n\n(14) 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(15) Veterans’ Children Education Scheme.\n\nCommonwealth labour market program allowances and payments:\n\n(16) Income support component of wages paid to participants in the Community Development Projects (CDEP) Scheme and CDEP Scheme participant supplement;\n\n(17) New Enterprise Incentive Scheme allowance;\n\n(18) Training for Employment Program allowance;\n\n(19) other taxable Commonwealth education or training payments.\n\nAustralian Government pensions and allowances:\n\n(20) Age pension;\n\n(21) Age service pension;\n\n(22) Bereavement allowance;\n\n(23) Carer payment;\n\n(24) Defence Force Income Support Allowance;\n\n(25) Defence Force Income Support Allowance – like payments from the Department of Veterans’ Affairs;\n\n(26) Disability Support Pension;\n\n(27) Income support supplement;\n\n(28) Invalidity service pension;\n\n(29) Parenting payment (single);\n\n(30) Partner service pension;\n\n(31) Veteran payment;","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 2021\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 2021 under section 161 of the Income Tax Assessment Act 1936 (ITAA 1936).\n\nSigned Vivek Chaudhary\n\nDeputy Commissioner of Taxation\n\n12 May 2021\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 2021.\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 2021, 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 2021 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 2021 must do so by 31 October 2021.\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 (excluding any assessable First home super saver released amount);\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 $26,319;\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 (but not in relation to 2019-20 bushfires);\n\n(4) Disaster recovery allowance (but not in relation to 2019-20 bushfires);\n\n(5) Farm Household allowance;\n\n(6) Parenting payment (partnered);\n\n(7) Partner allowance;\n\n(8) Sickness allowance;\n\n(9) Special Benefit;\n\n(10) Widow allowance;\n\n(11) Youth allowance;\n\n(12) Youth disability supplement as a component of ABSTUDY living allowance or Youth Allowance\n\nEducation payments of any of the following:\n\n(13) ABSTUDY Living Allowance;\n\n(14) 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(15) Veterans’ Children Education Scheme.\n\nCommonwealth labour market program allowances and payments:\n\n(16) Income support component of wages paid to participants in the Community Development Projects (CDEP) Scheme and CDEP Scheme participant supplement;\n\n(17) New Enterprise Incentive Scheme allowance;\n\n(18) Training for Employment Program allowance;\n\n(19) other taxable Commonwealth education or training payments.\n\nAustralian Government pensions and allowances:\n\n(20) Age pension;\n\n(21) Age service pension;\n\n(22) Bereavement allowance;\n\n(23) Carer payment;\n\n(24) Defence Force Income Support Allowance;\n\n(25) Defence Force Income Support Allowance – like payments from the Department of Veterans’ Affairs;\n\n(26) Disability Support Pension;\n\n(27) Income support supplement;\n\n(28) Invalidity service pension;\n\n(29) Parenting payment (single);\n\n(30) Partner service pension;\n\n(31) Veteran payment;\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 Income Tax Assessment Act 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 Income Tax Assessment Act 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 specific annual notice under section 161 of the ITAA 1936 targeting parents with child support assessments for the 2020-21 income year only. The structure (Tables A, B, and C with income thresholds and benefit exemptions) is consistent with standard ATO practice for these notices and does not represent scope creep from the original purpose of ensuring income data is available for child support calculations."},"complexity_factors":["Multiple cross-references to external legislation (ITAA 1936, ITAA 1997, TAA 1953)","Nested conditional logic: Table A applies except where Table B applies, which requires meeting both an income threshold AND receiving specific payments from Table C for the whole year","Complex income calculation for the $26,319 threshold requiring aggregation of 6 different income components","31 defined payment types across Table C requiring identification","Special timing rules for 'adopted accounting periods' (non-standard financial years)","Duplicated content in the source text creates parsing challenges though substance is straightforward"],"plain_english_summary":"The ATO requires parents involved in the child support system to lodge a 2020–21 tax return so income can be used for accurate child support assessments. Parents with a formal child support assessment (paying or receiving) must lodge unless their total income was under $26,319 and they received a listed government pension or allowance for the entire year. Standard deadline was 31 October 2021 (extensions possible); failure to lodge can incur penalties or criminal offences."},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"The instrument applies the statutory lodgment power in section 161 ITAA 1936 to parents with child support assessments for the 2020–21 income year and provides administrative details (deadlines, form, exceptions). It does not expand the classes of persons required to lodge beyond Tables A–B nor alter substantive tax liability rules; it primarily specifies operational requirements and exceptions (see 3.2 and 3.4)."},"complexity_factors":["Cross‑references to multiple statutory provisions (section 161 ITAA 1936; section 18 ITAA 1936 for adopted accounting periods; section 388-50 and 388-55 Schedule 1 TAA; sections 162–163 ITAA 1936; section 8C TAA; Division 286 Schedule 1 TAA) increase legal navigation requirements (see 3.2, 3.1, 4.1, 4.2, 4.3).","Definitions and alternative timeframes: ‘income year’, ‘year of income’ and ‘adopted accounting period’ create divergent lodgment deadlines and calculation rules (see 3.1, 3.3 Adopted accounting period).","Means/threshold test in Table B requires aggregation of six separate items (taxable income excluding FHSS released amounts; exempt government payments; target foreign income; reportable fringe benefits; net investment loss; reportable super contributions) to compare against $26,319, adding computational complexity for taxpayers and administrators (see 3.4 Table B).","Long enumerated list of qualifying government payments in Table C requires cross‑checking individual entitlements to determine exemption status (see 3.4 Table C).","Administrative discretion: Commissioner may defer lodgment dates and may issue further notices or require additional information, introducing implementation variability (see 4.1, 4.2).","Compliance risk: criminal offence under s8C TAA or civil penalties under Division 286 may attach for non‑lodgment, raising stakes for timely compliance (see 4.3).","Formality requirement: returns must be provided in the approved form (approved form defined by section 388-50 Schedule 1 TAA), which can affect filing processes (see 3.3 note).","Scope applies to two respondent groups (liable parents and recipient parents) with an exclusion carve‑out—interpreting which persons fall in or out may require factual and record checks (see 3.4 Table A and Table B)."],"plain_english_summary":"This instrument requires parents who were either a liable or recipient parent under a child support assessment to lodge an income tax return for the year ended 30 June 2021, except where a low‑income exception in Table B applies. It sets lodgment deadlines (31 October 2021 or four months after an adopted accounting period), lists relevant Australian Government payments, and warns of criminal or penalty consequences for non‑compliance. The Commissioner may defer lodgment dates or issue further notices under the ITAA/TAA provisions cited."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/f2021l00571","history":"/api/acts/f2021l00571/history","analysis":"/api/acts/f2021l00571/analysis","conflicts":"/api/acts/f2021l00571/conflicts","importantCases":"/api/acts/f2021l00571/important-cases","documents":"/api/acts/f2021l00571/documents"}}