{"id":"F2023L00538","name":"Notice of Requirement for Parents with a Child Support Assessment to Lodge a Return for the Income Year Ended 30 June 2023","slug":"f2023l00538","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":319209,"registerId":"commonwealth-F2023L00538-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 2023.","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 2023\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 2023 under section 161 of the Income Tax Assessment Act 1936 (ITAA 1936).\n\nSigned Chris Jordan AO\n\nCommissioner of Taxation\n\n10 05 2023\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 2023.\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 2023, 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 2023 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 2023 must do so by 31 October 2023.\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) tax free pensions or benefits as defined in section 5 of the Child Support (Assessment) Act 1989;\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, 509;\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) Special Benefit;\n\n(8) Youth allowance;\n\n(9) Youth disability supplement as a component of ABSTUDY living allowance or Youth Allowance;\n\nEducation payments of any of the following:\n\n(10) ABSTUDY Living Allowance;\n\n(11) 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(12) Veterans’ Children Education Scheme;\n\nCommonwealth labour market program allowances and payments:\n\n(13) Self-employment programs including the New Enterprise Incentive Scheme and the self-employment assistance program;\n\n(14) Training for Employment Program allowance;\n\n(15) other taxable Commonwealth education or training payments;\n\nAustralian Government pensions and allowances:\n\n(16) Age pension;\n\n(17) Age service pension;\n\n(18) Carer payment;\n\n(19) Disability Support Pension;\n\n(20) Income support supplement;\n\n(21) Invalidity service pension;\n\n(22) Parenting payment (single);\n\n(23) Partner service pension;\n\n(24) 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 2023, 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 2023 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 2023 must do so by 31 October 2023.","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 2023\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 2023 under section 161 of the Income Tax Assessment Act 1936 (ITAA 1936).\n\nSigned Chris Jordan AO\n\nCommissioner of Taxation\n\n10 05 2023\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 2023.\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 2023, 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 2023 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 2023 must do so by 31 October 2023.\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) tax free pensions or benefits as defined in section 5 of the Child Support (Assessment) Act 1989;\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, 509;\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) Special Benefit;\n\n(8) Youth allowance;\n\n(9) Youth disability supplement as a component of ABSTUDY living allowance or Youth Allowance;\n\nEducation payments of any of the following:\n\n(10) ABSTUDY Living Allowance;\n\n(11) 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(12) Veterans’ Children Education Scheme;\n\nCommonwealth labour market program allowances and payments:\n\n(13) Self-employment programs including the New Enterprise Incentive Scheme and the self-employment assistance program;\n\n(14) Training for Employment Program allowance;\n\n(15) other taxable Commonwealth education or training payments;\n\nAustralian Government pensions and allowances:\n\n(16) Age pension;\n\n(17) Age service pension;\n\n(18) Carer payment;\n\n(19) Disability Support Pension;\n\n(20) Income support supplement;\n\n(21) Invalidity service pension;\n\n(22) Parenting payment (single);\n\n(23) Partner service pension;\n\n(24) 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) tax free pensions or benefits as defined in section 5 of the Child Support (Assessment) Act 1989;\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, 509;\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) Special Benefit;\n\n(8) Youth allowance;\n\n(9) Youth disability supplement as a component of ABSTUDY living allowance or Youth Allowance;\n\nEducation payments of any of the following:\n\n(10) ABSTUDY Living Allowance;\n\n(11) 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(12) Veterans’ Children Education Scheme;\n\nCommonwealth labour market program allowances and payments:\n\n(13) Self-employment programs including the New Enterprise Incentive Scheme and the self-employment assistance program;\n\n(14) Training for Employment Program allowance;\n\n(15) other taxable Commonwealth education or training payments;\n\nAustralian Government pensions and allowances:\n\n(16) Age pension;\n\n(17) Age service pension;\n\n(18) Carer payment;\n\n(19) Disability Support Pension;\n\n(20) Income support supplement;\n\n(21) Invalidity service pension;\n\n(22) Parenting payment (single);\n\n(23) Partner service pension;\n\n(24) 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 2023\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 2023 under section 161 of the Income Tax Assessment Act 1936 (ITAA 1936).\n\nSigned Chris Jordan AO\n\nCommissioner of Taxation\n\n10 05 2023\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 2023.\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 2023, 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 2023 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 2023 must do so by 31 October 2023.\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) tax free pensions or benefits as defined in section 5 of the Child Support (Assessment) Act 1989;\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, 509;\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) Special Benefit;\n\n(8) Youth allowance;\n\n(9) Youth disability supplement as a component of ABSTUDY living allowance or Youth Allowance;\n\nEducation payments of any of the following:\n\n(10) ABSTUDY Living Allowance;\n\n(11) 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(12) Veterans’ Children Education Scheme;\n\nCommonwealth labour market program allowances and payments:\n\n(13) Self-employment programs including the New Enterprise Incentive Scheme and the self-employment assistance program;\n\n(14) Training for Employment Program allowance;\n\n(15) other taxable Commonwealth education or training payments;\n\nAustralian Government pensions and allowances:\n\n(16) Age pension;\n\n(17) Age service pension;\n\n(18) Carer payment;\n\n(19) Disability Support Pension;\n\n(20) Income support supplement;\n\n(21) Invalidity service pension;\n\n(22) Parenting payment (single);\n\n(23) Partner service pension;\n\n(24) 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":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument narrows the pool of parents required to lodge returns under the Commissioner’s s161 power by exempting those whose aggregated specified income for the income year is below $27,509 and who received one or more listed Australian Government payments for the whole year (Table B/C). It also accommodates taxpayers with approved adopted accounting periods by providing a separate lodgment deadline."},"complexity_factors":["Cross-references to multiple statutes: ITAA 1936 (s161, s18), TAA Schedule 1 (approved form, s388-50, s388-55) and sections 162/163 — requires users to consult other laws.","Defined-term structure (income year, adopted accounting period, year of income) which affects deadlines and applicability.","Income‑test aggregation in Table B requires taxpayers to total six distinct items (taxable income excluding FHSS released amount; tax‑free pensions/benefits; target foreign income; reportable fringe benefits total; total net investment loss; reportable superannuation contributions).","Large enumerated list of qualifying government payments in Table C that determine exemption status — operational burden to verify receipt for the whole year.","Discretion granted to the Commissioner to defer lodgment dates and to issue further notices (operational and compliance uncertainty).","Two alternative enforcement paths (criminal offence under TAA s8C or administrative penalties under Division 286) — requires taxpayers to assess exposure to different sanction regimes."],"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 2023, unless they meet a low‑income-and‑payment test. It sets lodgment deadlines (31 October 2023, or four months after an adopted accounting period), authorises the Commissioner to defer lodgment or issue further notices, and warns that failure to comply may attract criminal or administrative penalties. It places reporting and calculation costs on affected parents and leaves timing/discretionary decisions to the Commissioner."},"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 time-limited, specific notice for a single income year (2022-23) targeting a defined population (parents with child support assessments). The structure follows the standard template for annual lodgment notices, with updated income thresholds and payment types consistent with its purpose."},"complexity_factors":["Multiple cross-references to external legislation (ITAA 1936, ITAA 1997, TAA 1953, Child Support (Assessment) Act 1989)","Nested conditional logic: Table A applies, except where Table B applies; Table B requires meeting both an income threshold AND a benefits condition","6-component income calculation for the $27,509 threshold (taxable income, tax-free pensions, target foreign income, reportable fringe benefits, net investment loss, reportable super contributions)","24 different government payment types listed across 4 categories in Table C","Defined terms with asterisk notation system requiring back-referencing","Alternative deadline calculation for adopted accounting periods (fourth month after period end)"],"plain_english_summary":"This Commissioner of Taxation notice requires parents who were either the liable or recipient parent in a child support assessment to lodge a 2022–23 tax return so the ATO can update income information for calculating child support. \n\nYou may be exempt if your total income was under $27,509 and you received specified government payments for the whole year. Most must lodge by 31 October 2023 (or by the fourth month after the end of an adopted accounting period). Penalties apply for failure to lodge."}},"importantCases":[],"_links":{"self":"/api/acts/f2023l00538","history":"/api/acts/f2023l00538/history","analysis":"/api/acts/f2023l00538/analysis","conflicts":"/api/acts/f2023l00538/conflicts","importantCases":"/api/acts/f2023l00538/important-cases","documents":"/api/acts/f2023l00538/documents"}}