{"id":"F2016L00817","name":"Lodgment of income tax returns for the year of income ended 30 June 2016 in accordance with the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953 – Department of Human Services - parents with a child support assessment","slug":"lodgment-of-income-tax-returns-for-the-year-of-income-ended-30-june-2016-in-accordance-with-the-inco","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":129453,"registerId":"commonwealth-F2016L00817-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Lodgment of income tax returns for the year of income ended 30 June 2016 in accordance with the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953 – Department of Human Services - parents with a child support assessment","content":"Legislative Instrument\n\nLodgment of income tax returns for the year of income ended 30 June 2016 in accordance with the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953 – Department of Human Services – parents with a child support assessment\n\nI, Erin Holland, Deputy Commissioner of Taxation delegate of the Commissioner of Taxation under section 8 of the Taxation Administration Act 1953, make the following legislative instrument regarding lodgment of income tax returns for the year of income ended 30 June 2016 in accordance with the:\n\nIncome Tax Assessment Act 1936:\n\nSection 161, Subsection 161A(1), Section 162 and Section 163\n\nTaxation Administration Act 1953:\n\nSection 8C and Section 8E\n\nTaxation Administration Act 1953 (Schedule 1):\n\nSection 286-75, Section 388-50 and Section 388-55\n\nSigned Erin Holland\n\nDeputy Commissioner of Taxation\n\n17 May 2016\n\n1.  Name of instrument\n\nThis instrument is the ‘Lodgment of income tax returns for the year of income ended 30 June 2016 in accordance with the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953 – Department of Human Services – parents with a child support assessment’.\n\n2. Commencement\n\nThis instrument is taken to have commenced on the day after it is registered.\n\n3. Application\n\nLodgment of Income Tax Returns\n\nIn accordance with section 161 and related provisions of the Income Tax Assessment Act 1936, I require every person described in Table A to give me a return of income for the year of income ended 30 June 2016 (or approved period in lieu).\n\n  \nTable 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\nTable B\n\nEvery person where the total of their:\n\n-   taxable income\n-   exempt Australian Government allowances, pensions and payments\n-   target foreign income\n-   reportable fringe benefits\n-   total net investment loss, and\n-   reportable superannuation contributions\n\nfor the income year was less than $23,752\n\nAND\n\nWho was in receipt of Australian Government pensions, allowances or payments listed in Table C for the whole of the year of income.\n\nTable C\n\nAustralian Government Allowances and Payments:\n\n-   Parenting payment (partnered)\n-   Newstart allowance\n-   Youth allowance\n-   Partner allowance\n-   Sickness allowance\n-   Special benefit\n-   Widow allowance\n-   Austudy payment\n-   Farm Household allowance\n-   Disaster recovery allowance\n\nEducation payment of any of the following:\n\n-   ABSTUDY living allowance\n-   payment under the Veterans’ Children Education Scheme\n-   payment under the Military Rehabilitation and Compensation Act Education and Training Scheme (shown as ‘MRCA Education Allowance’ on a PAYG payment summary – individual non-business)\n\nCommonwealth labour market programs:\n\n-   Training for Employment Program allowance\n-   New Enterprise Incentive Scheme allowance\n-   Green Corps training allowance\n-   other taxable Commonwealth education or training payments\n-   Income support component from a Community Development Employment Project (CDEP) – shown as ‘CDEP salary or wages’ on your PAYG payment summary – individual non-business\n-   CDEP Scheme participant supplement\n\nAustralian Government Pensions and Allowances:\n\n-   Age pension\n-   Bereavement allowance\n-   Carer payment\n-   Disability support pension\n-   Education entry payment\n-   Parenting payment (single)\n-   Widow B pension\n-   Wife pension\n-   Age service pension\n-   Income support supplement\n-   Defence Force Income Support Allowance\n-   Defence Force Income Support Allowance \\-like payments from the Department of Veterans’ Affairs\n-   Invalidity service pension\n-   Partner service pension\n\n\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\n\nIn this instrument, a reference to ‘year of income’ means the year of income ended 30 June 2016, or the approved period in lieu where a person has been granted leave to adopt a substituted accounting period.\n\nEvery person required to lodge a return whose year of income ends on 30 June 2016 must do so by 31 October 2016.\n\nWhere a person required to lodge a return has been granted leave to adopt a substituted accounting period in lieu of the year of income ended 30 June 2016 the return must be lodged with me no later than the last day of the 4th month after the close of the accounting period adopted.\n\nIn accordance with subsection 161A(1) of the Income Tax Assessment Act 1936, the return must be in the approved form.\n\n\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\n\nDeferral of time for lodgment of returns\n\nIn accordance with section 388-55 of Schedule 1 to the Taxation Administration Act 1953, the Commissioner of Taxation (the Commissioner) may defer the time for lodgment of any return to a date later than the relevant date specified in this instrument.\n\nNotice of requirement to lodge a return and/or information\n\nNothing in this instrument prevents the Commissioner or an authorised officer of the Australian Taxation Office from issuing a notice, in accordance with section 162 or section 163 of the Income Tax Assessment Act 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 year of income.\n\n\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\n\nLodgment in the approved form\n\nIn accordance with subsection 161A(1) of the Income Tax Assessment Act 1936, a return required by the Commissioner under this instrument must be lodged in the approved form. Under section 388-50 of Schedule 1 to the Taxation Administration Act 1953, a document is in the approved form if:\n\n-   it is in the form approved in writing by the Commissioner;\n-   it contains a declaration signed by the person or persons as required;\n-   it contains the information required by the form and is accompanied by any further information, statement, or document (including any schedule) required by the Commissioner; and\n-   it is given in the manner that the Commissioner requires (which may include electronically).\n\nNote: Giving false or misleading information is an offence.\n\nPenalties for non-compliance\n\nAny person who fails or refuses to give me a return or any other information under the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997 commits an offence (by virtue of section 8C of the Taxation Administration Act 1953) which is punishable on conviction by a fine not exceeding 20 penalty units under section 8E of the Taxation Administration Act 1953 if it is the first offence. If convicted of a second offence, the court may impose a fine not exceeding 40 penalty units. If convicted of a third or subsequent offence, the court may impose a fine not exceeding 50 penalty units or a maximum of 12 months imprisonment, or both. Alternatively any person may, in relation to an income tax return, become liable to pay a penalty under section 286-75 of Schedule 1 to the Taxation Administration Act 1953.\n\nNote:\n\nAt the time this instrument was registered the value of a penalty unit was $180.00.","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument applies the Commissioner’s statutory powers to require lodgment for parents tied to child support assessments and sets exclusions and procedural rules. It does not itself indicate an expansion or contraction of the underlying statutory classes beyond the stated criteria and thresholds."},"complexity_factors":["Cross‑references to multiple statutory provisions (Income Tax Assessment Act 1936; Taxation Administration Act 1953; Schedule 1 provisions) increase navigation needs.","Eligibility uses an aggregated threshold made up of several different income categories (taxable income, exempt government payments, target foreign income, reportable fringe benefits, net investment loss, reportable super contributions).","Detailed exclusions list many specific Commonwealth payments and program categories, requiring careful recipient identification.","Multiple timing rules: fixed calendar deadline, alternative deadline for substituted accounting periods, and Commissioner discretion to defer lodgment (s.388‑55).","Approved‑form requirement includes signature, supporting documents and permitted electronic lodgment (subsection 161A(1); s.388‑50).","Penalty regime has tiered criminal fines and potential imprisonment as well as civil penalty alternatives (s.8E; s.286‑75).","Notice powers remain: Commissioner or authorised officers can require additional returns or information under ss 162–163."],"plain_english_summary":"This instrument requires parents who were either a liable parent or a recipient under a child support assessment to lodge an income tax return for the year ended 30 June 2016, unless they meet a low‑income exclusion (combined specified income under $23,752 while receiving listed Commonwealth payments for the whole year). It fixes lodgment timing (31 October 2016, or four months after an adopted accounting period), mandates the approved form, allows the Commissioner to defer lodgment, and prescribes fines and possible imprisonment for non‑compliance."},"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 legislative instrument maintains its original narrow scope. It was specifically designed to require tax lodgment from parents with child support assessments for the 2015-2016 income year, with targeted exemptions for low-income benefit recipients. The instrument does not expand beyond this specific cohort and income year."},"complexity_factors":["Multiple nested conditions for exemption (Table B requires both income threshold AND full-year receipt of specific benefits)","Complex income calculation combining 6 different income types (taxable income, exempt government payments, foreign income, fringe benefits, investment losses, super contributions)","Extensive list of 30+ specific government payments in Table C requiring cross-referencing","Multiple legislative references across three different Acts (Income Tax Assessment Act 1936, Taxation Administration Act 1953, and Schedule 1 to the latter)","Conditional deadline structure based on whether taxpayer uses standard or substituted accounting period","Dual penalty framework (criminal offences under section 8C/8E vs administrative penalties under section 286-75)"],"plain_english_summary":"The ATO requires parents with a Department of Human Services child support assessment (liable or recipient) to lodge a tax return for the 2015–16 year, unless they were low‑income full‑year recipients of certain government pensions/allowances and their total income was under $23,752. Lodgments must meet ATO form and deadline rules, with significant penalties and criminal risks for false or missing returns. \n\nThis ensures accurate income reporting for fair child support calculations while exempting very low‑income carers from needless paperwork."}},"importantCases":[],"_links":{"self":"/api/acts/lodgment-of-income-tax-returns-for-the-year-of-income-ended-30-june-2016-in-accordance-with-the-inco","history":"/api/acts/lodgment-of-income-tax-returns-for-the-year-of-income-ended-30-june-2016-in-accordance-with-the-inco/history","analysis":"/api/acts/lodgment-of-income-tax-returns-for-the-year-of-income-ended-30-june-2016-in-accordance-with-the-inco/analysis","conflicts":"/api/acts/lodgment-of-income-tax-returns-for-the-year-of-income-ended-30-june-2016-in-accordance-with-the-inco/conflicts","importantCases":"/api/acts/lodgment-of-income-tax-returns-for-the-year-of-income-ended-30-june-2016-in-accordance-with-the-inco/important-cases","documents":"/api/acts/lodgment-of-income-tax-returns-for-the-year-of-income-ended-30-june-2016-in-accordance-with-the-inco/documents"}}