{"id":"F2018L00622","name":"Notice of Requirement for Parents with a Child Support Assessment to Lodge a Return for the Year of Income Ended 30 June 2018","slug":"notice-of-requirement-for-parents-with-a-child-support-assessment-to-lodge-a-return-for-the-year-of-","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":100042,"registerId":"commonwealth-F2018L00622-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 Year of Income Ended 30 June 2018.","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 2018, 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 2018 or the \\*adopted accounting period (if the person has been granted leave to adopt it under section 18 of the ITAA 1936).\n\nYear of income in this legislative instrument does not include the \\*adopted accounting period. Otherwise year of income means the same as in subsection 6(1) of the ITAA 1936.","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 2018 must do so by 31 October 2018.","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 $24,535;\n\nAND\n\nwho was in receipt of 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)\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\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) Widow B pension\n\n(34) 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 maintains its original narrow purpose: requiring specific parents in the child support system to lodge tax returns for a particular income year. The scope has not expanded beyond this targeted administrative function."},"complexity_factors":["Only 6 defined terms in the interpretation section","Simple conditional structure: broad requirement (Table A) with single exemption pathway (Tables B and C)","No nested exceptions or cross-references to external legislation beyond basic tax definitions","Straightforward deadline calculation (fixed date or 4 months after accounting period)","Self-contained instrument with no amendments to primary legislation","Clear tabular format for exemptions makes the criteria relatively accessible"],"plain_english_summary":"This notice requires separated parents who were party to a 2017–18 child support assessment to lodge a 2017–18 tax return so the ATO can provide up-to-date income information for child support calculations. It affects both paying and receiving parents and matters because missing returns can lead to penalties.\n\nParents with total income below $24,535 who received certain government payments for the entire year are exempt. Most must lodge by 31 October 2018."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument specifies who must lodge a return for the 2018 income year and when, subject to defined low-income exclusions and adopted accounting periods. It does not expand the classes of persons subject to child‑support-related lodgment obligations beyond ‘liable’ or ‘recipient’ parents; it instead applies procedural requirements and cross-references existing statutory powers (see ss 3.2–3.4 and 4.1–4.3)."},"complexity_factors":["Cross-references to other laws (ITAA 1936, ITAA 1997, Schedule 1 to the TAA) for definitions, forms, and penalties","Defined-term mechanics (year of income vs adopted accounting period) that alter filing deadlines","Income-threshold and continuous-receipt conditions for an exclusion ($24,535 plus specified payments)","Administrative discretion (Commissioner may defer lodgment dates and issue further notices)","Interaction with multiple penalty regimes (offence under s8C of the TAA or administrative penalties under Division 286)"],"plain_english_summary":"Requires parents who were a liable or recipient under a child support assessment to lodge an income tax return for the year ended 30 June 2018. A deadline of 31 October 2018 applies (later if an adopted accounting period is used); people with total income below $24,535 who received specified Australian Government payments for the whole year are excluded. The Commissioner may defer lodgment or issue further notices; non‑compliance attracts penalties under the Taxation Administration Act."}},"importantCases":[],"_links":{"self":"/api/acts/notice-of-requirement-for-parents-with-a-child-support-assessment-to-lodge-a-return-for-the-year-of-","history":"/api/acts/notice-of-requirement-for-parents-with-a-child-support-assessment-to-lodge-a-return-for-the-year-of-/history","analysis":"/api/acts/notice-of-requirement-for-parents-with-a-child-support-assessment-to-lodge-a-return-for-the-year-of-/analysis","conflicts":"/api/acts/notice-of-requirement-for-parents-with-a-child-support-assessment-to-lodge-a-return-for-the-year-of-/conflicts","importantCases":"/api/acts/notice-of-requirement-for-parents-with-a-child-support-assessment-to-lodge-a-return-for-the-year-of-/important-cases","documents":"/api/acts/notice-of-requirement-for-parents-with-a-child-support-assessment-to-lodge-a-return-for-the-year-of-/documents"}}