{"id":"F2022L00509","name":"Notice of Requirement for Parents with a Child Support Assessment to Lodge a Return for the Income Year Ended 30 June 2022","slug":"f2022l00509","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":319182,"registerId":"commonwealth-F2022L00509-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 2022.","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 2022\n\nI, Chris Jordan AO, Commissioner of Taxation (the Commissioner), make the following instrument regarding lodgment of income tax returns for the \\*income year ended 30 June 2022 under section 161 of the Income Tax Assessment Act 1936 (ITAA 1936).\n\nSigned Chris Jordan AO\n\nCommissioner of Taxation\n\n30 March 2022\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 2022.\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 2022, under section 18 of the ITAA 1936.\n\nApproved form has the meaning given by section 388-50 of Schedule 1 to the Taxation Administration Act 1953 (TAA).\n\nIncome year means the \\*year of income ended 30 June 2022 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 2022 must do so by 31 October 2022.\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 $27,063;\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) Parenting payment (partnered);\n\n(7) Partner allowance;\n\n(8) Special Benefit;\n\n(9) Widow allowance;\n\n(10) Youth allowance;\n\n(11) Youth disability supplement as a component of ABSTUDY living allowance or Youth Allowance\n\nEducation payments of any of the following:\n\n(12) ABSTUDY Living Allowance;\n\n(13) 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(14) Veterans’ Children Education Scheme.\n\nCommonwealth labour market program allowances and payments:\n\n(15) Income support component of wages paid to participants in the Community Development Projects (CDEP) Scheme and CDEP Scheme participant supplement;\n\n(16) New Enterprise Incentive Scheme allowance;\n\n(17) Training for Employment Program allowance;\n\n(18) other taxable Commonwealth education or training payments.\n\nAustralian Government pensions and allowances:\n\n(19) Age pension;\n\n(20) Age service pension;\n\n(21) Carer payment;\n\n(22) Defence Force Income Support Allowance;\n\n(23) Defence Force Income Support Allowance – like payments from the Department of Veterans’ Affairs;\n\n(24) Disability Support Pension;\n\n(25) Income support supplement;\n\n(26) Invalidity service pension;\n\n(27) Parenting payment (single);\n\n(28) Partner service pension;\n\n(29) 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 2022, under section 18 of the ITAA 1936.\n\nApproved form has the meaning given by section 388-50 of Schedule 1 to the Taxation Administration Act 1953 (TAA).\n\nIncome year means the \\*year of income ended 30 June 2022 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 2022 must do so by 31 October 2022.","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 2022\n\nI, Chris Jordan AO, Commissioner of Taxation (the Commissioner), make the following instrument regarding lodgment of income tax returns for the \\*income year ended 30 June 2022 under section 161 of the Income Tax Assessment Act 1936 (ITAA 1936).\n\nSigned Chris Jordan AO\n\nCommissioner of Taxation\n\n30 March 2022\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 2022.\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 2022, under section 18 of the ITAA 1936.\n\nApproved form has the meaning given by section 388-50 of Schedule 1 to the Taxation Administration Act 1953 (TAA).\n\nIncome year means the \\*year of income ended 30 June 2022 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 2022 must do so by 31 October 2022.\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 $27,063;\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) Parenting payment (partnered);\n\n(7) Partner allowance;\n\n(8) Special Benefit;\n\n(9) Widow allowance;\n\n(10) Youth allowance;\n\n(11) Youth disability supplement as a component of ABSTUDY living allowance or Youth Allowance\n\nEducation payments of any of the following:\n\n(12) ABSTUDY Living Allowance;\n\n(13) 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(14) Veterans’ Children Education Scheme.\n\nCommonwealth labour market program allowances and payments:\n\n(15) Income support component of wages paid to participants in the Community Development Projects (CDEP) Scheme and CDEP Scheme participant supplement;\n\n(16) New Enterprise Incentive Scheme allowance;\n\n(17) Training for Employment Program allowance;\n\n(18) other taxable Commonwealth education or training payments.\n\nAustralian Government pensions and allowances:\n\n(19) Age pension;\n\n(20) Age service pension;\n\n(21) Carer payment;\n\n(22) Defence Force Income Support Allowance;\n\n(23) Defence Force Income Support Allowance – like payments from the Department of Veterans’ Affairs;\n\n(24) Disability Support Pension;\n\n(25) Income support supplement;\n\n(26) Invalidity service pension;\n\n(27) Parenting payment (single);\n\n(28) Partner service pension;\n\n(29) 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 $27,063;\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) Parenting payment (partnered);\n\n(7) Partner allowance;\n\n(8) Special Benefit;\n\n(9) Widow allowance;\n\n(10) Youth allowance;\n\n(11) Youth disability supplement as a component of ABSTUDY living allowance or Youth Allowance\n\nEducation payments of any of the following:\n\n(12) ABSTUDY Living Allowance;\n\n(13) 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(14) Veterans’ Children Education Scheme.\n\nCommonwealth labour market program allowances and payments:\n\n(15) Income support component of wages paid to participants in the Community Development Projects (CDEP) Scheme and CDEP Scheme participant supplement;\n\n(16) New Enterprise Incentive Scheme allowance;\n\n(17) Training for Employment Program allowance;\n\n(18) other taxable Commonwealth education or training payments.\n\nAustralian Government pensions and allowances:\n\n(19) Age pension;\n\n(20) Age service pension;\n\n(21) Carer payment;\n\n(22) Defence Force Income Support Allowance;\n\n(23) Defence Force Income Support Allowance – like payments from the Department of Veterans’ Affairs;\n\n(24) Disability Support Pension;\n\n(25) Income support supplement;\n\n(26) Invalidity service pension;\n\n(27) Parenting payment (single);\n\n(28) Partner service pension;\n\n(29) 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 2022\n\nI, Chris Jordan AO, Commissioner of Taxation (the Commissioner), make the following instrument regarding lodgment of income tax returns for the \\*income year ended 30 June 2022 under section 161 of the Income Tax Assessment Act 1936 (ITAA 1936).\n\nSigned Chris Jordan AO\n\nCommissioner of Taxation\n\n30 March 2022\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 2022.\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 2022, under section 18 of the ITAA 1936.\n\nApproved form has the meaning given by section 388-50 of Schedule 1 to the Taxation Administration Act 1953 (TAA).\n\nIncome year means the \\*year of income ended 30 June 2022 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 2022 must do so by 31 October 2022.\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 $27,063;\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) Parenting payment (partnered);\n\n(7) Partner allowance;\n\n(8) Special Benefit;\n\n(9) Widow allowance;\n\n(10) Youth allowance;\n\n(11) Youth disability supplement as a component of ABSTUDY living allowance or Youth Allowance\n\nEducation payments of any of the following:\n\n(12) ABSTUDY Living Allowance;\n\n(13) 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(14) Veterans’ Children Education Scheme.\n\nCommonwealth labour market program allowances and payments:\n\n(15) Income support component of wages paid to participants in the Community Development Projects (CDEP) Scheme and CDEP Scheme participant supplement;\n\n(16) New Enterprise Incentive Scheme allowance;\n\n(17) Training for Employment Program allowance;\n\n(18) other taxable Commonwealth education or training payments.\n\nAustralian Government pensions and allowances:\n\n(19) Age pension;\n\n(20) Age service pension;\n\n(21) Carer payment;\n\n(22) Defence Force Income Support Allowance;\n\n(23) Defence Force Income Support Allowance – like payments from the Department of Veterans’ Affairs;\n\n(24) Disability Support Pension;\n\n(25) Income support supplement;\n\n(26) Invalidity service pension;\n\n(27) Parenting payment (single);\n\n(28) Partner service pension;\n\n(29) 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":{"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"},"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 targeting a defined cohort (parents with child support assessments) for a single income year (2021-2022). The structure follows the standard template for these notices, with the same Table A/B/C framework used consistently for this purpose. There is no evidence of scope creep beyond the original administrative function of requiring tax returns from this specific group."},"complexity_factors":["Multiple cross-referenced tables (A, B, C) creating a two-step exemption test","Six-component income calculation for the $27,063 threshold in Table B (taxable income, exempt government payments, target foreign income, reportable fringe benefits, net investment losses, and reportable super contributions)","Requires understanding of external defined terms from the Income Tax Assessment Act 1936 and Taxation Administration Act 1953","Conditional logic requiring satisfaction of BOTH income threshold AND continuous receipt of specified benefits for full year","Exception to the main rule (Table B) that itself contains 29 listed payment types across 4 categories","Duplicate content in the source text creating parsing challenges (the instrument appears to be repeated multiple times)"],"plain_english_summary":"The Commissioner of Taxation requires parents involved in child support assessments (both paying and receiving) to lodge a 2021–22 tax return. Some parents are exempt only if their total income was under $27,063 and they received a listed government pension or allowance for the entire year. Most must lodge by 31 October 2022 (or within four months after an adopted accounting period ends). Penalties or criminal sanctions may apply for failure to comply."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument applies the Commissioner’s existing power under s161 ITAA 1936 to require returns (s3.2) for a specific income year and defines who is in and out via Table A–C (including a $27,063 low‑income carve‑out in Table B). It does not enlarge statutory powers but preserves administrative discretions to defer lodgment (s4.1) and to issue further notices (s4.2), and sets enforcement pathways (s4.3)."},"complexity_factors":["Cross-references to other legislation: relies on s161 ITAA 1936 (s3.2) and TAA definitions/approved form (s3.1; approved form per Schedule 1, s388-50).","Defined-term layering: 'income year', 'year of income' and 'adopted accounting period' interact for timing and scope (s3.1).","Exemption threshold requires aggregation of multiple income components (taxable income, exempt government payments, target foreign income, reportable fringe benefits, net investment loss, reportable super contributions) to test <$27,063 (Table B).","Detailed list of covered Commonwealth payments creates operational complexity for identification and verification (Table C).","Timing rules: standard deadline 31 Oct 2022 and alternative deadline for adopted accounting periods (s3.3; Adopted accounting period note).","Commissioner discretion to defer lodgment under TAA Schedule 1 s388-55 is preserved (s4.1), increasing administrative flexibility but creating variable compliance dates.","Backstop powers: Commissioner/ATO may issue notices under s162 or s163 ITAA 1936 for further returns or information (s4.2), and non-compliance carries criminal or penalty exposure (s4.3; s8C TAA; Division 286 Schedule 1).","Low substantive novelty: instrument is largely administrative and year‑specific, but requires cross‑agency data matching to identify affected persons."],"plain_english_summary":"This notice (made under section 161 of the Income Tax Assessment Act 1936) requires parents who were either a liable parent or a recipient parent under a child support assessment to lodge an income tax return for the year ended 30 June 2022. It sets a lodgment deadline (31 October 2022, or four months after an adopted accounting period), exempts low‑income recipients of specified Commonwealth payments below $27,063, and preserves the Commissioner’s powers to defer lodgment or require further information."}},"importantCases":[],"_links":{"self":"/api/acts/f2022l00509","history":"/api/acts/f2022l00509/history","analysis":"/api/acts/f2022l00509/analysis","conflicts":"/api/acts/f2022l00509/conflicts","importantCases":"/api/acts/f2022l00509/important-cases","documents":"/api/acts/f2022l00509/documents"}}