{"id":"F2017L00528","name":"Requirement to lodge a return for the year of income ended 30 June 2017 under the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953 – Department of Human Services – parents with a child support assessment","slug":"requirement-to-lodge-a-return-for-the-year-of-income-ended-30-june-2017-under-the-income-tax-assessm","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":96293,"registerId":"commonwealth-F2017L00528-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Requirement to lodge a return for the year of income ended 30 June 2017 under 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\nRequirement to lodge a return for the year of income ended 30 June 2017 under 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 2017 under 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\n11 May 2017\n\n  \n\n1.  Name of instrument\n\nThis instrument is the ‘Requirement to lodge a return for the year of income ended 30 June 2017 under 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 commences on the day after it is registered on the Federal Register of Legislation.\n\n3. Application\n\nLodgment of Income Tax Returns\n\nUnder 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 2017 (or an approved substituted accounting period).\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\na) taxable income\n\nb) exempt Australian Government allowances, pensions and payments\n\nc) target foreign income\n\nd) reportable fringe benefits\n\ne) total net investment loss, and\n\nf) reportable superannuation contributions\n\nfor the income year was less than $24,154.\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\na) Parenting payment (partnered)\n\nb) Newstart allowance\n\nc) Youth allowance\n\nd) Partner allowance\n\ne) Sickness allowance\n\nf) Special benefit\n\ng) Widow allowance\n\nh) Austudy payment\n\ni) Farm Household allowance\n\nj) Disaster recovery allowance\n\nEducation payment of any of the following:\n\nk) ABSTUDY living allowance\n\nl) payment under the Veterans’ Children Education Scheme\n\nm) 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\nn) Training for Employment Program allowance\n\no) New Enterprise Incentive Scheme allowance\n\np) Green Corps training allowance\n\nq) other taxable Commonwealth education or training payments\n\nr) 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\ns) CDEP Scheme participant supplement\n\nAustralian Government Pensions and Allowances:\n\nt) Age pension\n\nu) Bereavement allowance\n\nv) Carer payment\n\nw) Disability support pension\n\nx) Education entry payment\n\ny) Parenting payment (single)\n\nz) Widow B pension\n\nza) Wife pension\n\nzb) Age service pension\n\nzc) Income support supplement\n\nzd) Defence Force Income Support Allowance\n\nze) Defence Force Income Support Allowance \\-like payments from the Department of Veterans’ Affairs\n\nzf) Invalidity service pension\n\nzg) Partner service pension\n\n\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\\*\n\nIn this instrument, a reference to ‘year of income’ means the year of income ended 30 June 2017, or the approved substituted accounting period where a person has been granted leave to adopt a substituted accounting period under section 18 of the Income Tax Assessment Act 1936.\n\nEvery person required to lodge a return whose year of income ends on 30 June 2017 must do so by 31 October 2017.\n\nWhere a person required to lodge a return has been granted leave to adopt a substituted accounting period instead of the year of income ended 30 June 2017 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\nUnder 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\nUnder 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, under 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\nUnder 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\na) it is in the form approved in writing by the Commissioner;\n\nb) it contains a declaration signed by the person or persons as required;\n\nc) 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\nd) 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":{"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"This legislative instrument operates within its intended scope as a specific lodgment requirement for the 2016-2017 income year. It targets a defined cohort (child support parents) with a clear exemption framework, consistent with the ATO's practice of issuing annual instruments specifying who must lodge tax returns. The instrument does not expand beyond its original administrative purpose of ensuring income data is available for child support assessments."},"complexity_factors":["Multiple cross-referenced statutes: Income Tax Assessment Act 1936 and Taxation Administration Act 1953 (including Schedule 1 provisions)","Nested conditional logic: Primary requirement applies to all child support parents, but Table B creates a two-part exemption test (income threshold AND continuous receipt of specified benefits)","Extensive defined list: Table C contains 26 specific payment types across multiple categories (allowances, education payments, labour market programs, pensions)","Technical income aggregation: Requires summing 6 distinct income components (taxable income, exempt government payments, target foreign income, reportable fringe benefits, net investment loss, reportable super contributions)","Substituted accounting period provisions: Alternative deadlines for taxpayers with non-standard financial years","Penalty structure with escalating tiers: First offence (20 penalty units), second offence (40 penalty units), third/subsequent (50 penalty units or imprisonment)"],"plain_english_summary":"This ATO notice requires parents who had a child support assessment in 2016–17 (either the liable or recipient parent) to lodge a 2016–2017 tax return. You’re exempt only if your total income was under $24,154 and you received certain government pensions/allowances for the entire year.\n\nLodgment deadline was 31 Oct 2017 (or within 4 months of your year‑end if different). Accurate returns feed child support calculations; failure can attract fines, penalties or criminal sanctions."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument does not alter substantive tax liability rules. It specifies who must lodge a 2016–17 return among parents with a child support assessment, sets an income-based exemption and enumerates covered government payments, fixes lodgment deadlines and form requirements, and confirms Commissioner powers to defer and to enforce penalties. It narrows application to that year and procedural requirements rather than changing underlying tax law."},"complexity_factors":["Cross-references to multiple statutes and provisions (Income Tax Assessment Act 1936: s161, s161A(1), s162, s163; Taxation Administration Act 1953: s8C, s8E; Schedule 1: ss286-75, 388-50, 388-55).","Conditional exemption based on an aggregated income metric ($24,154) and concurrent receipt of a long list of specified Australian Government payments (Table C).","Interaction with substituted accounting periods (leave under s18 of ITAA 1936) which alters lodgment deadlines for some taxpayers.","Procedural requirements: returns must be in the 'approved form' with prescribed content and declaration (sch1 s388-50; s161A(1)).","Commissioner discretion to defer lodgment dates (sch1 s388-55) introduces administrative flexibility and timing uncertainty.","Dual compliance risk: criminal fines (s8C/s8E) and alternative administrative penalties under sch1 s286-75 create multiple enforcement paths."],"plain_english_summary":"This instrument 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 2017 (or an approved substitute accounting period), unless their combined taxable income and listed amounts were under $24,154 and they received specified government payments for the whole year. It fixes lodgment deadlines and form requirements, allows the Commissioner to defer lodgment, and imposes criminal and administrative penalties for non‑compliance, shifting filing responsibility to affected parents."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/requirement-to-lodge-a-return-for-the-year-of-income-ended-30-june-2017-under-the-income-tax-assessm","history":"/api/acts/requirement-to-lodge-a-return-for-the-year-of-income-ended-30-june-2017-under-the-income-tax-assessm/history","analysis":"/api/acts/requirement-to-lodge-a-return-for-the-year-of-income-ended-30-june-2017-under-the-income-tax-assessm/analysis","conflicts":"/api/acts/requirement-to-lodge-a-return-for-the-year-of-income-ended-30-june-2017-under-the-income-tax-assessm/conflicts","importantCases":"/api/acts/requirement-to-lodge-a-return-for-the-year-of-income-ended-30-june-2017-under-the-income-tax-assessm/important-cases","documents":"/api/acts/requirement-to-lodge-a-return-for-the-year-of-income-ended-30-june-2017-under-the-income-tax-assessm/documents"}}