Table N (to be read in conjunction with Tables C, D, E and L)
- Every person whose assessable income during the year of income included payments received in respect of one or more of:
a) Social security benefits and allowances, that is, Newstart allowance, sickness allowance, Youth allowance, Disaster recovery allowance, special benefit, widow allowance, partner allowance, parenting payment (partnered), Austudy payment;
b) Farm Household allowance;
c) Specified Commonwealth education and training payments to persons 16 years or older, that is, payments made under ABSTUDY (including the ABSTUDY Masters and Doctorate Award), the Veterans’ Children Education Scheme, the Military Rehabilitation and Compensation Act Education and Training Scheme (known as ‘MRCA Education Allowance’ on a PAYG payment summary);
d) Commonwealth labour market programs, such as Green Corps Training Allowance, New Enterprise Incentive Scheme Allowance;
e) Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement.
AND
f) who had no other assessable income; or
g) whose taxable income was less than or equal to $20,542.
- Every person who qualified for a tax offset under section 160AAAA of the Income Tax Assessment Act 1936 during the year of income and whose rebate income was less than or equal to the following amounts:
h) if at any time during the year of income the person was single, widowed or separated - $32,279; or
i) if at any time during the year of income the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $31,279 or
j) if at any time during the year of income the person and their spouse (married or de facto) lived together - $28,974.
If a person is covered by more than one category during the year of income, the person is taken to be covered by category (h) or, if category (h) does not apply, category (i).
Note:
Legislative instrument: 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 requires persons to lodge an income tax return where they are a liable or recipient parent under a child support assessment unless they are in receipt of specified Australian Government pensions, allowances or payments for the whole of the year of income and the total of their:
k) taxable income
l) exempt Australian Government allowances, pensions and payments
m) target foreign income
n) reportable fringe benefits
o) total net investment loss, and
p) reportable superannuation contributions
for the income year was less than $24,154.