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 DTable D
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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 D
Every person (not being a full self-assessment taxpayer), except where they are described in Table N, who was not an Australian resident at any time during the year of income and derived income (including capital gains) that is taxable in Australia other than:
a) dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953, and
b) fund payments from withholding MITs subject to withholding covered by Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953, and
c) payments covered by Subdivision 12A-C of Schedule 1 to the Taxation Administration Act 1953 (relating to deemed payments by AMITs).