{"id":"F2019L00674","name":"Notice of Requirement for Parents with a Child Support Assessment to Lodge a Return for the Income Year Ended 30 June 2019","slug":"notice-of-requirement-for-parents-with-a-child-support-assessment-to-lodge-a-return-for-the-income-y","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":99286,"registerId":"commonwealth-F2019L00674-current","compilationNumber":null,"startDate":"2026-04-02","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 2019.","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":"# 3. Application","sortOrder":2},{"sectionNumber":"3.1","sectionType":"part","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 2019, 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 2019 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":"part","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":"part","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 2019 must do so by 31 October 2019.","sortOrder":5},{"sectionNumber":"Adopted accounting period","sectionType":"division","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:\n\nThe return must be in the approved form.","sortOrder":6},{"sectionNumber":"3.4","sectionType":"part","heading":"Tables A to C","content":"## 3.4 Tables A to C","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\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 $25,038;\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) Austudy payment\n\n(2) Disaster income support allowance for special category visa (subclass 444) holders\n\n(3) Disaster recovery allowance\n\n(4) Farm Household allowance\n\n(5) Newstart 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\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 PAYG payment summary or income statement)\n\n(14) Veterans’ Children Education Scheme;\n\nCommonwealth labour market program allowances and payments:\n\n(15) CDEP Scheme participant supplement\n\n(16) Green Corps training allowance\n\n(17) Income support component from a Community Development Employment Project (CDEP) – shown as ‘CDEP salary or wages’ on the PAYG payment summary – individual non-business or income statement\n\n(18) New Enterprise Incentive Scheme allowance\n\n(19) Training for Employment Program allowance\n\n(20) other taxable Commonwealth education or training payments;\n\nAustralian Government pensions and allowances:\n\n(21) Age pension\n\n(22) Age service pension\n\n(23) Bereavement allowance\n\n(24) Carer payment\n\n(25) Defence Force Income Support Allowance\n\n(26) Defence Force Income Support Allowance – like payments from the Department of Veterans’ Affairs\n\n(27) Disability support pension\n\n(28) Education entry payment\n\n(29) Income support supplement\n\n(30) Invalidity service pension\n\n(31) Parenting payment (single)\n\n(32) Partner service pension\n\n(33) Veteran payment\n\n(34) Widow B pension\n\n(35) Wife pension.","sortOrder":10},{"sectionNumber":"4. Additional lodgment information","sectionType":"part","heading":"4. Additional lodgment information","content":"# 4. Additional lodgment information","sortOrder":11},{"sectionNumber":"4.1","sectionType":"part","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":"part","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":"part","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 ITAA 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 of 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":3,"scope_assessment":{"changed":false,"description":"This instrument serves its original narrow purpose: requiring child support parents to lodge 2018-2019 tax returns. It does not expand beyond this specific administrative function. The scope is tightly constrained to a single income year and a defined cohort of taxpayers."},"complexity_factors":["Short, single-purpose instrument (approximately 1,500 words)","Only 4 defined terms in the interpretation section","Simple conditional structure: broad requirement in Table A, single exemption in Table B, list of qualifying payments in Table C","No nested exceptions or complex cross-referencing beyond standard tax law citations (ITAA 1936, TAA)","Straightforward tables format for determining applicability","Minimal procedural complexity—essentially a notification with deadline and exemption criteria"],"plain_english_summary":"This notice requires parents who had a child support assessment in 2018–19—both liable (paying) and recipient (receiving) parents—to lodge a 2018–19 tax return so the ATO can use taxable income for child support calculations. Those who received qualifying welfare payments for the entire year and had total income under $25,038 are exempt. Deadline was 31 October 2019; failure to lodge can attract penalties, though extensions or demands may still apply."},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"The instrument does not indicate any change to the underlying statutory scope; it exercises the notice power in section 161 of the ITAA 1936 to require returns for the 2018–19 income year for parents with child support assessments and specifies exemptions, deadlines and enforcement mechanisms without expanding or contracting the substantive child support assessment criteria."},"complexity_factors":["Multiple statutory cross‑references (ITAA 1936 s161, s18; TAA Schedule 1 ss388‑50, 388‑55; ITAA ss162, 163; TAA s8C and Division 286) requiring readers to consult other Acts.","Defined‑term structure (adopted accounting period, income year, year of income) that changes lodgment timing and interacts with exemptions.","Three interlocking tables (A–C) that determine who must lodge, who is exempt (income threshold $25,038), and which government payments count toward the exemption.","Numeric threshold and aggregation rule combining taxable income, exempt government payments, foreign income, reportable fringe benefits, investment loss and reportable super contributions.","Commissioner discretion to defer lodgment or issue further notices creates variable compliance timing and administrative uncertainty.","Dual enforcement routes (criminal offence under TAA s8C or civil penalties under Division 286) which affect compliance risk calculation.","Requirement to use an approved form adds a formal procedural requirement that may interact with electronic lodgment systems."],"plain_english_summary":"_This instrument requires parents who were parties to a child support assessment to lodge an Australian tax return for the income year ended 30 June 2019, unless they qualify for the low‑income exemption in Table B. Returns are due 31 October 2019 or, for adopted accounting periods, four months after their period ends, and must be in the approved form._\n\n_It affects liable and recipient parents; the Commissioner may defer lodgment or compel further information, and failure to comply attracts offences or penalties, so taxpayers bear the compliance cost while the Commissioner retains enforcement discretion._"}},"importantCases":[],"_links":{"self":"/api/acts/notice-of-requirement-for-parents-with-a-child-support-assessment-to-lodge-a-return-for-the-income-y","history":"/api/acts/notice-of-requirement-for-parents-with-a-child-support-assessment-to-lodge-a-return-for-the-income-y/history","analysis":"/api/acts/notice-of-requirement-for-parents-with-a-child-support-assessment-to-lodge-a-return-for-the-income-y/analysis","conflicts":"/api/acts/notice-of-requirement-for-parents-with-a-child-support-assessment-to-lodge-a-return-for-the-income-y/conflicts","importantCases":"/api/acts/notice-of-requirement-for-parents-with-a-child-support-assessment-to-lodge-a-return-for-the-income-y/important-cases","documents":"/api/acts/notice-of-requirement-for-parents-with-a-child-support-assessment-to-lodge-a-return-for-the-income-y/documents"}}