{"id":"F2025L00569","name":"Income Tax Assessment (Requirement for Parents Liable for or Entitled to Child Support to Lodge a Return for the 2025 Year) Instrument 2025","slug":"f2025l00569","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":442826,"registerId":"F2025L00569-fast-fetch-1775957752266","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Income Tax Assessment (Requirement for Parents Liable for or Entitled to Child Support to Lodge a Return for the 2025 Year) Instrument 2025","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\n \n\nIncome Tax Assessment (Requirement for Parents Liable for or Entitled to Child Support to Lodge a Return for the 2025 Year) Instrument 2025\n\nI, Rob Heferen, Commissioner of Taxation, make the following instrument.\n\nDated  29 April 2025\n\nRob Heferen\n\nCommissioner of Taxation\n\n \n\n \n\n \n\nContents\n\n1  Name\n\n2  Commencement\n\n3  Authority\n\n4  Definitions\n\n5  Requirement to lodge an income tax return\n\n6  When an income tax return must be lodged\n\n \n\n \n\n1  Name\n\n  This instrument is the Income Tax Assessment (Requirement for Parents Liable for or Entitled to Child Support to Lodge a Return for the 2025 Year) Instrument 2025.\n\n2  Commencement\n\n (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- 1. The whole of this instrument The day after this instrument is registered.\n\n\nNote: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.\n\n (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.\n\n3  Authority\n\n  This instrument is made under section 161 of the Act.\n\n4  Definitions\n\nNote: A number of expressions used in this instrument are defined in section 6 of the Act, including the following:\n\n(a) approved form;\n\n(b) year of income.\n\n  In this instrument:\n\n2025 year means:\n\n (a) for a person who has a substituted accounting period, that period; or\n\n (b) for any other person, the year of income ended 30 June 2025.\n\nAct means the Income Tax Assessment Act 1936.\n\ncarer entitled to child support has the meaning given in the CSAA.\n\nCSAA means the Child Support (Assessment) Act 1989.\n\nliable parent has the meaning given in the CSAA.\n\nnon-parent carer has the meaning given in the CSAA.\n\nSSA means the Social Security Act 1991.\n\nsubstituted accounting period means an accounting period that a person has been granted leave to adopt under section 18 of the ITAA 1936, instead of the year of income ended 30 June 2025.\n\nTAA means the Taxation Administration Act 1953.\n\nVEA means the Veterans’ Entitlements Act 1986.\n\n5  Requirement to lodge an income tax return\n\n (1) Under section 161 of the Act, every person who was for at least one day in the 2025 year either a carer entitled to child support (other than a non-parent carer) or a liable parent is required to give a return for the 2025 year, unless subsection (2) applies.\n\n (2) A person is not required to lodge a return under subsection (1) if:\n\n (a) the total of their following amounts for the 2025 year was less than $29,842:\n\n (i) taxable income (excluding any assessable first home super saver released amount);\n\n (ii) tax free pensions or benefits as defined in section 5 of the CSAA;\n\n (iii) target foreign income as defined in section 5B of the CSAA;\n\n (iv) reportable fringe benefits total;\n\n (v) total net investment loss; and\n\n (vi) reportable superannuation contributions; and\n\n (b) they were in receipt of one or more of the following Australian Government pensions, allowances or payments for the whole of the 2025 year:\n\n (i) jobseeker payment under the SSA;\n\n (ii) austudy payment under the SSA;\n\n (iii) disaster income support allowance for special category visa (subclass 444) holders;\n\n (iv) Disaster Recovery Allowance under the SSA;\n\n (v) farm household allowance under the Farm Household Support Act 2014;\n\n (vi) parenting payment (benefit PP (partnered)) under the SSA;\n\n (vii) special benefit under the SSA;\n\n (viii) youth allowance under the SSA;\n\n (ix) youth disability supplement paid as a component of ABSTUDY living allowance under the ABSTUDY scheme, or a component of youth allowance under the SSA;\n\n (x) ABSTUDY living allowance under the ABSTUDY scheme;\n\n (xi) payments under the Military Rehabilitation and Compensation Act Education and Training Scheme (otherwise known as ‘MRCA Education Allowance’);\n\n (xii) payments under the Veterans’ Children Education Scheme established under the VEA;\n\n (xiii) payments under a self-employment program including the New Enterprise Incentive Scheme and the Self-Employment Assistance program;\n\n (xiv) any other taxable Commonwealth education or training payments;\n\n (xv) age pension under the SSA;\n\n (xvi) age service pension under the VEA;\n\n (xvii) carer payment under the SSA;\n\n (xviii) disability support pension under the SSA;\n\n (xix) income support supplement under the VEA;\n\n (xx) invalidity service pension under the VEA;\n\n (xxi) parenting payment (pension PP (single)) under the SSA;\n\n (xxii) partner service pension under the VEA; and\n\n (xxiii) veteran payment under the VEA.\n\nNote 1: The return must be in the approved form (see section 161A of the Act).\n\nNote 2: Nothing in this instrument prevents the Commissioner from issuing a notice under sections 162 or 163 of the Act requiring a person to give the Commissioner, in the approved form and within the time required, a return, or a further or fuller return, or any information, statement or document about the person’s financial affairs. It also does not prevent the Commissioner from granting an exemption from lodgment.\n\nNote 3: Any person who does not give a return, or any other information when and as required under a taxation law, commits an offence under section 8C of the TAA. They may also become liable to pay a penalty under Division 286 in Schedule 1 to the TAA.\n\n6  When an income tax return must be lodged\n\n (1) Every person required to lodge a return for the 2025 year must lodge the return by 31 October 2025, unless they have a substituted accounting period.\n\n (2) Every person required to lodge a return for the 2025 year who has a substituted accounting period must lodge the return no later than the last day of the fourth month after the end of their substituted accounting period.\n\nNote: Under section 388-55 in Schedule 1 to the TAA, the Commissioner may defer the time for lodgment of any return to a later date.\n","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"This instrument maintains its original narrow purpose. It is an annual instrument issued under section 161 of the Income Tax Assessment Act 1936, specifically targeting the intersection of tax lodgment obligations and child support for the 2025 year. The structure and scope are consistent with previous years' instruments, with updated income thresholds and payment references. No expansion beyond the core purpose of ensuring child support-related income data collection is evident."},"complexity_factors":["Multiple cross-references to external legislation (CSAA, SSA, VEA, TAA, ITAA 1936) requiring readers to consult other Acts for definitions","Complex exemption formula requiring calculation across six different income components (taxable income, foreign income, fringe benefits, investment losses, super contributions, and tax-free pensions)","Dual-condition exemption test (income threshold AND continuous receipt of one of 23 specified government payments)","Nested definitions requiring readers to follow chains: 'carer entitled to child support' → defined in CSAA → then excluding 'non-parent carer' → also defined in CSAA","Substituted accounting period exception creating parallel deadline structure","23-item list of qualifying payments spanning three different legislative schemes (Social Security, Veterans' Entitlements, and other programs)"],"plain_english_summary":"This ATO instrument directs that most parents involved in the child support system must lodge a 2025 tax return so the Child Support Agency can access accurate income data for assessments. It targets liable parents and parent carers (not non‑parent carers).\n\nA narrow exemption applies only if annual income and related amounts are under $29,842 and the parent received specific government payments for the entire year. Lodging is generally due 31 October 2025; the ATO can still require returns and penalties apply for non‑compliance."},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"This instrument does not change substantive tax or child‑support definitions; it uses the Commissioner’s statutory power under s.161 to impose a lodgment requirement for the 2025 year and to set an exemption threshold and list of qualifying payments (see s.3, s.4, s.5). It therefore narrows a procedural obligation to a specific cohort and year rather than altering the underlying scope of the Income Tax Assessment Act or the CSAA."},"complexity_factors":["Targeted cohort defined by cross‑references to the Child Support (Assessment) Act 1989 (liable parent, carer entitled to child support) and other statutes — requires checking external definitions (see s.4 and s.5(1)).","Exemption requires aggregating multiple income and benefit items (taxable income, tax‑free pensions, target foreign income, reportable fringe benefits, net investment loss, reportable super contributions) — calculation complexity (see s.5(2)(a)).","Exemption conditioned on receipt of any one of an extensive list of Commonwealth payments for the whole year — requires verification of payment history (see s.5(2)(b) list).","Lodgment timing varies by accounting period: standard 31 October 2025 deadline or fourth month after a substituted accounting period — administrative variation for businesses/individuals with substituted periods (see s.6(1)–(2) and definition of substituted accounting period in s.4).","Instrument relies on statutory authority and administrative discretions: made under s.161 of the Income Tax Assessment Act 1936, with Commissioner powers to issue notices or grant exemptions under ss.162–163 and TAA penalty/enforcement references (see s.3 and notes to s.5).","Practical compliance burden is concentrated on a defined group (parents/carers connected to child support) while enforcement and penalty exposure reference other Acts (TAA s.8C offence and Division 286 penalties) — multiple legislative touchpoints increase compliance risk and administrative steps (notes to s.5)."],"plain_english_summary":"This instrument requires people who were for at least one day in 2025 either a parent liable for child support or a carer entitled to child support (except non‑parent carers) to lodge an income tax return for the 2025 year, subject to an income-and-payment exemption and lodgment deadlines. It matters because it creates a targeted filing obligation and compliance cost for that cohort, sets a $29,842 aggregated‑income exemption threshold, and preserves the Commissioner’s power to request further information or grant exemptions."}},"importantCases":[],"_links":{"self":"/api/acts/f2025l00569","history":"/api/acts/f2025l00569/history","analysis":"/api/acts/f2025l00569/analysis","conflicts":"/api/acts/f2025l00569/conflicts","importantCases":"/api/acts/f2025l00569/important-cases","documents":"/api/acts/f2025l00569/documents"}}