Requirement to lodge a return for the year of income ended 30 June 2017 under the Income Tax Assessment Act 1936, the Income Tax Assessment Act 1997, the Income Tax (Transitional Provisions) Act 1997, the Taxation Administration Act 1953, the Superannuation Industry (Supervision) Act 1993, the Higher Education Support Act 2003 and the Trade Support Loans Act 2014
Table ATable A
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Turn the raw legal text into a practical explanation grounded in Requirement to lodge a return for the year of income ended 30 June 2017 under the Income Tax Assessment Act 1936, the Income Tax Assessment Act 1997, the Income Tax (Transitional Provisions) Act 1997, the Taxation Administration Act 1953, the Superannuation Industry (Supervision) Act 1993, the Higher Education Support Act 2003 and the Trade Support Loans Act 2014.
Table A
Every person not covered by Tables O or P who during the year of income:
- had an amount withheld from payments or an amount paid to the Commissioner of Taxation (‘the Commissioner’) under the Pay As You Go (PAYG) withholding system, other than:
a) payments covered by section 12-140 and section 12-145 of Schedule 1 to the Taxation Administration Act 1953 that relate to an unfranked or partially franked dividend where the total amount of dividends or distributions received and franking credits (if any) was $18,200 or less; or
b) payments covered by Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953 (relating to certain dividend, interest and royalty payments); or
c) payments covered by Subdivision 12-FA of Schedule 1 to the Taxation Administration Act 1953 (relating to departing Australia superannuation payments); or
d) payments covered by section 12-319A of Schedule 1 to the Taxation Administration Act 1953 that relate to payments to persons participating in the Seasonal Labour Mobility Program; or
e) payments covered by section 12-320 of Schedule 1 to the Taxation Administration Act 1953 (relating to mining payments); or
f) payments covered by Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 (relating to fund payments from withholding managed investment trusts (MIT)); or
g) payments covered by Subdivision 12A-C of Schedule 1 to the Taxation Administration Act 1953 (relating to deemed payments by attribution managed investment trusts (AMIT)); or
h) payments withheld from a superannuation lump sum to which section 303-10 of the Income Tax Assessment Act 1997 (concerning certain superannuation lump sum payments received by a person with a terminal medical condition) applies; or
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incurred a tax loss or made a net capital loss or is entitled to deduct a tax loss or apply a net capital loss of an earlier year of income, or being a company or trust estate has undeducted tax losses or unapplied net capital losses of any earlier year of income where those losses exceed $1,000 or, being a company, transfers a tax loss or net capital loss to another group company; or
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carried on a business; or
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was entitled to income as a beneficiary of a trust estate that has operated a ‘primary production business’ (as defined in section 995-1 of the Income Tax Assessment Act 1997) in Australia; or
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had an individual interest in the net income or partnership loss of a partnership which operated a primary production business (as defined) in Australia; or
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was at all times under 18 years of age and whose income for the year of income was more than $416 (excluding salary or wages or other payments for work that was personally performed), or whose income from dividends or distributions and franking credits for the year of income was more than $416; or