Notice of Requirement for Parents with a Child Support Assessment to Lodge a Return for the Income Year Ended 30 June 2023

The instrument is built around a small set of legal and administrative concepts drawn from the ITAA 1936 and the TAA. The core concepts are: (1) a statutory notice of requirement to lodge a return under s 161 ITAA 1936; (2) identification of the population to which the requirement applies (Tables A to C); (3) a concrete lodgment timetable including special treatment of adopted accounting periods; (4) the formal meaning of “approved form”; and (5) the enforcement avenues available to the Commissioner (deferred lodgment, compulsory notices, and penalties) (see ss 3.1-3.4; s 4.1-4.3).

Statutory source and scope

• The instrument is made under s 161 of the ITAA 1936, which empowers the Commissioner to require returns for an income year. The instrument applies specifically to the income year ended 30 June 2023 or an adopted accounting period for that year (s 3.1 Definitions; s 3.2 Requirement to Lodge).
• “Income year” is expressly defined to mean either the year ended 30 June 2023 or an adopted accounting period granted under section 18 of the ITAA 1936 (s 3.1). The instrument therefore recognises the pre-existing statutory accommodation for entities that adopt alternative accounting periods.

Population selection: Tables A-C

• Table A casts the net broadly: every person who was either a liable parent or a recipient parent under a child support assessment (s 3.4, Table A).
• Table B provides a narrowly-drawn exception for low-income recipients of particular government payments: those whose aggregated list of six income items for the income year was less than $27,509, and who received one or more specified Commonwealth pensions, allowances or payments listed in Table C for the whole year (Table B; Table C). The six income items are spelled out in Table B and include taxable income (with a specific exclusion for assessable First Home Super Saver released amounts), tax free pensions/benefits under s 5 of the Child Support (Assessment) Act 1989, target foreign income, reportable fringe benefits total, total net investment loss, and reportable superannuation contributions.

Timing and form

• Standard lodgment is 31 October 2023 for year-enders (s 3.3).
• For adopted accounting periods, lodgment is required by the last day of the fourth month after the end of the adopted period (s 3.3, Adopted accounting period).
• The instrument emphasises that the return must be in the approved form as defined in s 388-50 of Schedule 1 to the TAA (s 3.1).

Enforcement and procedural flexibilities

• The Commissioner may defer lodgment times under s 388-55 (Schedule 1 to the TAA) (s 4.1).
• The Commissioner or an authorised ATO officer may still issue notices under ss 162 or 163 ITAA 1936 requiring returns, information or documents irrespective of this instrument’s general requirement (s 4.2).
• Non-compliance can lead to commission of an offence under s 8C of the TAA or administrative penalties under Division 286 of Schedule 1 to the TAA (s 4.3). The instrument therefore signals both criminal and civil/administrative enforcement pathways without specifying how the Commissioner will use them.

Design features and boundaries

• The exception in Table B is conjunctive: it requires both the income threshold test and continuous receipt of one or more Table C payments for the whole income year. That dual condition narrows the exception to a specific low-income, continuously supported cohort.
• The instrument repeats its definitions and tables across multiple parts of the text; substantively the repeats do not change the operative requirements but do emphasise the definitions and criteria.
• Several external statutory references are incorporated into the instrument’s meaning: s 18 and subsection 6(1) of the ITAA 1936, s 388-50 and s 388-55 of Schedule 1 to the TAA, and s 5 of the Child Support (Assessment) Act 1989 (see s 3.1; Table B).

In short, the main concepts are straightforward statutory compulsion to file returns for parents who were parties to child support assessments, with a tightly described low-income/benefit-recipient exception, concrete filing dates, and a reminder of the Commissioner’s ability to require further information and to impose penalties where required.

The instrument identifies the affected population with specificity. Its primary population is parents who were parties to a child support assessment during the income year ended 30 June 2023: that is, every person who was either a liable parent or a recipient parent under a child support assessment (Table A; s 3.4). The instrument therefore targets individuals connected to the child support system rather than the broader taxpayer base for that year.

Excluded subgroup (Table B)

• Table B defines a specific exclusion. A person who otherwise would be within Table A is excluded if, for the income year, both:
  1. the total of six specified income items was less than $27,509, and
  2. the person was in receipt of one or more of the Australian Government pensions, allowances or payments listed in Table C for the whole of the income year (Table B).
• The six income items are enumerated in Table B and include: taxable income (with the explicit exclusion of any assessable First Home Super Saver released amount), tax-free pensions or benefits as defined in s 5 of the Child Support (Assessment) Act 1989, target foreign income, reportable fringe benefits total, total net investment loss, and reportable superannuation contributions (Table B).

Interpretation consequences for affected persons

• Persons who meet Table A and are not within Table B must lodge a return for the specified income year (s 3.2). That is a clear affirmative duty on liable or recipient parents who do not satisfy the narrow Table B exception.
• Persons who meet Table B are relieved from the instrument’s general requirement to lodge, but they remain potentially subject to targeted notices under ss 162 or 163 of the ITAA 1936 if the Commissioner or an authorised person requires a return or further information (s 4.2). This means being in Table B does not categorically immunise a person from any ATO information-gathering.

Timing differences and accounting-period variations

• The instrument differentiates between persons whose year of income ends on 30 June 2023 and persons who have an adopted accounting period (as granted under s 18 ITAA 1936). Year-enders must lodge by 31 October 2023; adopted accounting period taxpayers must lodge no later than the last day of the fourth month after the end of their adopted accounting period (s 3.3, Adopted accounting period). The practical effect is that businesses or entities that operate on non-standard years retain their statutory lodgment timetable.

Payments and programs listed in Table C

• Table C lists 24 types of Commonwealth payments, allowance and pensions across categories: unemployment/education support (e.g. JobSeeker, Austudy, Youth allowance), education payments (e.g. ABSTUDY Living Allowance), labour market program allowances (e.g. New Enterprise Incentive Scheme payments), and pensions/allowances (e.g. Age pension, Disability Support Pension, Parenting payment single/partnered, Carer payment) (Table C). Receipt of any one or more of these, for the whole year, is part of the conjunctive test in Table B.

Who bears the compliance and enforcement attention

• The burden of compliance sits with the identified parents (Table A) who are not within Table B; they must determine their status, calculate the Table B aggregation if seeking the exception, and lodge the required return in approved form by the applicable deadline (s 3.3; s 3.1).
• The Commissioner and authorised ATO personnel retain decisional authority to defer deadlines, issue notices requiring returns or documents, and to apply penalties; consequently the ATO decides on deferrals, notices and penalties (s 4.1-4.3).

Practical populations likely affected

• The instrument principally affects recipients and payers of child support obligations for the 2022-23 year. That includes a spectrum from low-income recipients of government benefits to higher-income liable parents who pay child support; however, the Table B exception narrows relief to a particular low-income benefits cohort that sustained those payments for the whole year and whose aggregate income components fell below the $27,509 threshold.

In sum, the instrument is narrowly targeted: it creates a filing obligation for parents engaged with the child support assessment system, provides a narrowly-crafted low-income/benefit-receipt exception, preserves usual accommodations for adopted accounting periods, and leaves discretion and enforcement with the Commissioner and the ATO.

Duties imposed by the instrument

• Duty to lodge a return: Under s 3.2 the Commissioner requires “every person described in Table A” to give a return for the income year ended 30 June 2023 (or an adopted accounting period). For ordinary year-enders, s 3.3 mandates lodgment by 31 October 2023. For those with an adopted accounting period, lodgment is required by the last day of the fourth month after the end of that adopted accounting period (s 3.3, Adopted accounting period). The return must be in the approved form as defined by s 388-50 of Schedule 1 to the TAA (s 3.1).
• Duty to assess eligibility for exception: Persons who wish to rely on Table B must determine whether the aggregate of the six specified income items is less than $27,509 and whether they were in receipt of one or more Table C payments for the whole income year. These are both conjunctive conditions (Table B). The instrument explicitly lists the income components that must be aggregated (Table B).
• Duty to comply with notices: The instrument confirms that it does not prevent the Commissioner or an authorised ATO person from issuing notices under ss 162 or 163 of the ITAA 1936 requiring returns, further returns, or any information, statement or document about a person’s financial affairs for any income year (s 4.2). Recipients of such notices are obliged to comply with them pursuant to the cited statutory provisions.
• Duty to provide returns in approved form: The instrument notes that the return must be in the approved form (s 3.3 note; s 3.1). Approved form is cross-referenced to s 388-50 of Schedule 1 to the TAA, which sets the statutory meaning and consequences for incorrect form use.

Rights and discretions preserved or available to taxpayers

• Right to rely on the Table B exception: A taxpayer who satisfies both conditions in Table B is outside the instrument’s general requirement to lodge , subject to receiving a separate notice under ss 162 or 163 (Table B; s 4.2). That is an affirmative relief mechanism contained within the instrument.
• Right to a deferral at the Commissioner’s discretion: The Commissioner may defer lodgment times under s 388-55 of Schedule 1 to the TAA, and the instrument refers expressly to that power (s 4.1). The power is discretionary and exercisable by the Commissioner; taxpayers may apply for or be granted such deferrals under the statutory provision.
• Right to comply in approved form and the usual rights that attach to lodging returns under the ITAA and the TAA: the instrument expressly requires returns in the approved form but does not alter substantive tax law rights such as objection, review, or amendment of assessments under the general tax law (the instrument does not change those processes; it only specifies the notice requirement and timing).

Discretionary powers that affect duties

• The Commissioner’s power to issue notices under ss 162 and 163 operates as a supervening power that can require returns or information even where a person would otherwise be excluded under Table B (s 4.2). Thus the duty to lodge can be reinstated on a case-by-case basis by the Commissioner’s exercise of those notice powers.
• The Commissioner may defer lodgment times under s 388-55 (s 4.1). The option to defer can reduce immediate compliance burden but is exercised by the Commissioner; it is not an automatic right for taxpayers.

Consequences for failure to satisfy duties

• The instrument identifies two enforcement pathways for non-compliance: commission of an offence under s 8C of the TAA for failing to provide a return or other required information, or potential liability for an administrative penalty under Division 286 of Schedule 1 to the TAA (s 4.3). The instrument does not elaborate on the quantum of penalties or the elements of the offence; it simply cross-references those statutory provisions as the legal consequences for non-compliance.

Practical uncertainties in duties and rights

• The Table B test requires aggregation of defined items. Taxpayers will need to assess the components carefully, for example recognising the explicit exclusion of any assessable First Home Super Saver released amount from taxable income in the aggregation (Table B). The instrument’s definitions also rely on statutory terms in other acts (e.g. tax free pensions or benefits as defined in s 5 of the Child Support (Assessment) Act 1989), so rights and duties will depend in part on interpreting those cross-referenced statutory definitions (Table B; s 3.1).
• The instrument does not provide procedural guidance on how a taxpayer establishes continuous receipt “for the whole of the income year” of a listed Table C payment. That will be relevant to determining eligibility for the Table B exception.

In short, the instrument imposes a clear duty to lodge for the identified class, creates one narrow exception, preserves the Commissioner’s information-gathering and deferral discretions, and points to statutory penalty regimes as the enforcement mechanisms.

The instrument restates the Commissioner’s enforcement powers and identifies statutory penalty regimes that apply to non-compliance; it does not itself create new offences or penalties but instead cross-references existing enforcement provisions in the TAA and ITAA 1936.

Statutory enforcement avenues referenced

• Criminal offence provision: The instrument specifies that any person who does not provide a return or any other information under the ITAA 1936 or the Income Tax Assessment Act 1997 commits an offence under section 8C of the Taxation Administration Act 1953 (TAA) (s 4.3). The instrument therefore flags the possibility of criminal prosecution for failure to provide required returns or information as contemplated by s 8C TAA.
• Administrative penalties: As an alternative to criminal liability, the instrument indicates that a person who fails to provide returns or other required information may become liable to pay a penalty under Division 286 of Schedule 1 to the TAA (s 4.3). Division 286 is an administrative penalty regime; the instrument does not state penalty amounts or tiers, but it directs attention to that Division for the civil penalty consequences.
• Compulsory information powers: The instrument expressly states that nothing in the instrument prevents the Commissioner or an authorised ATO person from issuing notices under ss 162 or 163 of the ITAA 1936 requiring a person to give, in the approved form, a return, further returns, or any information, statement or document about the person’s financial affairs for any income year (s 4.2). Those notice powers are statutory coercive tools which can compel production of documents and information.

Administrative discretion and procedural enforcement

• Deferral power: The Commissioner may defer the time for lodgment of any return to a date later than the relevant date specified in the instrument, under s 388-55 of Schedule 1 to the TAA (s 4.1). Deferrals adjust the practical timing of compliance and thus alter enforcement timelines.
• The instrument is a notice issued under s 161 ITAA 1936. The Commissioner’s choice to make such a notice identifies a cohort for the ATO to monitor. Enforcement action (issuing notices under ss 162/163, administrative penalties, or criminal prosecutions) will proceed subject to the Commissioner’s and the ATO’s practices, which are not specified in the instrument.

Consequences for recipients of ss 162/163 notices

• Even where a person meets the Table B exception and is not required by this instrument to lodge a general return, receiving a ss 162 or ss 163 notice would recreate an enforceable obligation to provide the specified return, information, statement or document in approved form (s 4.2). Section 4.2 explicitly preserves the Commissioner’s power to target individuals notwithstanding the instrument’s general rule.

Practical enforcement risks and administrative pathways

• The instrument points taxpayers to two distinct enforcement paths: criminal offences under s 8C TAA and administrative penalties under Division 286 of Schedule 1 to the TAA (s 4.3). The instrument does not indicate thresholds, penalty calculations or prosecutorial criteria. Practitioners must therefore consult those statutory provisions for operational detail when advising clients or responding to ATO engagement.
• The ATO’s capacity to issue ss 162/163 notices, and the Commissioner’s discretion under s 388-55 to defer lodgment, mean that enforcement can be both proactive (targeted notices seeking further information) and reactive (penalties or prosecution for failure to comply). The instrument itself leaves those exercises of discretion to existing statutory mechanisms rather than prescribing new enforcement rules.

Record-keeping and response obligations

• Because failure to provide a return or required information can attract either criminal or civil penalty exposure (s 4.3), affected persons face a practical duty to retain records sufficient to demonstrate compliance or to respond to any ATO notice. The instrument does not specify record retention periods; such requirements are governed by underlying tax law and administrative practice.

In sum, the instrument relies on the existing TAA criminal and administrative penalty regimes and on the Commissioner’s notice and deferral powers to enforce compliance. The instrument operates as a targeting and timing vehicle rather than an enforcement innovation.

The instrument cross-references and operates within a framework of existing tax and social security legislation. It does not amend substantive tax liabilities; rather, it exercises the Commissioner’s procedural powers and interacts with other statutory definitions and powers. The principal cross-references and interactions are with the ITAA 1936, the TAA (Schedule 1), the Income Tax Assessment Act 1997 (as cited), and the Child Support (Assessment) Act 1989.

Primary statutory anchors

• ITAA 1936: The instrument is made under section 161 of the ITAA 1936, which authorises the Commissioner to require taxpayers to lodge returns for a specified income year (s 3.2). In addition, the instrument relies on s 18 of the ITAA 1936 for the definition of “adopted accounting period” (allowing persons to adopt an accounting period instead of the year ended 30 June 2023) and subsection 6(1) for the statutory meaning of “year of income” (with the instrument expressly excluding adopted accounting periods from that term for its own purposes) (s 3.1).
• TAA (Schedule 1): The instrument references the concept of “approved form” as defined in s 388-50 of Schedule 1 to the TAA (s 3.1). It also references s 388-55 of Schedule 1 to the TAA as the statutory basis for the Commissioner’s ability to defer lodgment dates (s 4.1). For enforcement it cross-refers to section 8C of the TAA (an offence for failing to provide returns/information) and Division 286 of Schedule 1 to the TAA (administrative penalty regime) (s 4.3).
• Income Tax Assessment Act 1997: The instrument mentions that failure to provide returns or information under either the ITAA 1936 or the Income Tax Assessment Act 1997 can constitute the offence referenced in s 8C of the TAA (s 4.3). This recognises that taxpayer obligations may arise under either assessment Act.
• Child Support (Assessment) Act 1989: Table B’s aggregation includes “tax free pensions or benefits as defined in section 5 of the Child Support (Assessment) Act 1989” (Table B). That means the instrument relies on cross-references to social security/child support law to define components of income relevant to the Table B threshold.

Operational interactions

• The instrument’s Table B exception requires aggregation of items that draw on tax definitions (reportable fringe benefits total, reportable superannuation contributions, total net investment loss, target foreign income) and social security definitions (tax free pensions/benefits under the Child Support (Assessment) Act). Therefore, evaluation of eligibility for the exception requires applying multiple statutory definitions together. Practically, this increases complexity because it requires reconciling data from tax reporting (PAYG summaries, income statements, PAYG finalisations) and social security payment records (e.g. continuous receipt of a Table C payment).
• The explicit exclusion of any assessable First Home Super Saver released amount from taxable income in the Table B aggregation creates a specific point where superannuation-release tax law (First Home Super Saver Scheme) interacts with the instrument’s low-income test (Table B).

Discretionary powers that modify interaction

• The Commissioner’s power to issue ss 162 and 163 notices under the ITAA 1936 is expressly preserved by the instrument (s 4.2). This means that an individual who otherwise satisfies the Table B exception remains subject to the Commissioner’s existing inquiry and information-gathering powers, as exercised under the ITAA 1936.
• The Commissioner’s deferral power under s 388-55 of Schedule 1 to the TAA interacts with lodgment dates. It allows the Commissioner to move an individual’s compliance date beyond the instrument’s default deadlines (s 4.1). The practical result is that statutory interaction here preserves administrative flexibility.

Limits and non-interaction

• The instrument does not modify substantive tax obligations, tax rates, assessments, or liabilities under the ITAA 1936 or the Income Tax Assessment Act 1997. It is a procedural notice requiring returns and does not purport to alter substantive entitlement or assessment mechanics.
• The instrument does not itself create or modify child support assessment law; it simply targets those subject to child support assessments for an administrative filing requirement.

Consequences for other administrative systems

• The instrument’s linkage to Table C payments implicates the social security payment administration system insofar as eligibility for the Table B exception depends on continuous receipt of specified payments. That may require coordination between ATO data and social security records when verifying Table B claims.
• Because the instrument requires returns in the approved form, it interacts with the TAA’s form and lodgment processes, including electronic lodgment systems and requirements set out under s 388-50 and related administrative practice.

In short, the instrument operates as a procedural overlay that uses definitions and powers in the ITAA 1936 and the TAA and draws on social security definitions to shape its exception. It does not alter substantive tax law but requires cross-system data and discretionary action by the Commissioner where necessary.

The instrument itself contains no express amendment history. The text as provided records the instrument’s making and signature by the Commissioner of Taxation, Chris Jordan AO, dated 10 May 2023 (front matter). It also contains a commencement clause stating that it “commences on the day after it is registered on the Federal Register of Legislation” (s 2). There are no later amendment clauses, repeal clauses, or transitional provisions included in the instrument text.

What the instrument records

• Made date and signatory: The instrument is signed by Chris Jordan AO, Commissioner of Taxation, and dated 10 May 2023 (front matter).
• Commencement: Commences the day after registration on the Federal Register of Legislation (s 2).
• No amending text: The instrument as provided repeats core definitions and tables in multiple places but does not show any tracked amendments to prior instruments. The repeated text appears to be duplication rather than amendment text.

Implications for users seeking amendment history

• Because the instrument is itself a single legislative instrument under s 161 ITAA 1936, any later changes would typically appear as a new legislative instrument that amends, replaces or revokes the existing notice. There are no indications within the instrument that it revokes or supersedes an earlier notice for the same year.
• Absent an express amending instrument, the instrument stands as issued until it is amended or revoked by the Commissioner through a subsequent, properly made legislative instrument or until superseded by operation of law.

Checking for updates

• Practitioners should consult the Federal Register of Legislation and the Australian Taxation Office website to confirm whether the instrument has been amended, revoked, or replaced after its registration date. The instrument’s commencement provision (s 2) makes timing critical; any change to deadlines or applicability would appear in a later instrument or ATO administrative guidance.

No transitional or retrospective amendments included

• The instrument does not contain transitional rules, savings provisions, or retrospective amendments. Its operative effect is the creation of a lodgment requirement for the income year ended 30 June 2023, with the deadlines and exceptions stated. Any change to those operative terms must be effected by a subsequent instrument.

Summary

• As drafted, the instrument’s amendment history is empty: the instrument records a single making event, a commencement rule, and no subsequent amendments. For authoritative amendment history, the relevant public registers and the Federal Register of Legislation must be checked for any later instruments dealing with the same subject.

The instrument itself does not include or reference any litigation history. It is a statutory notice issued by the Commissioner of Taxation and, as provided, there are no cases, appeals, or judicial decisions cited in the instrument’s text. The document therefore contains no internal account of litigation challenging the instrument, its validity, or its application.

What this means in practice

• Because the instrument is a Commissioner-made legislative instrument under s 161 of the ITAA 1936, any legal challenge to its validity or application would ordinarily proceed through the administrative law and tax law channels available in Australia, including merits review where applicable and judicial review in the courts. The instrument itself does not reference any such proceedings.
• Practitioners interested in litigation history must search external databases and court records for any cases that name the instrument or that challenge Commissioner notices under s 161 ITAA 1936 in relation to child support assessment populations. The instrument provides no internal guidance on whether it was challenged following registration.

No precedent or case law cited

• The instrument does not name or rely on any judicial decisions or precedent cases in its text. It relies exclusively on statutory provisions for its authority and operation (ITAA 1936, TAA Schedule 1, Child Support (Assessment) Act 1989).

Practical advice for litigators and advisers

• Because the instrument interacts with s 161 powers and with ss 162/163 compulsion powers, any litigation might address topics such as the lawfulness of the Commissioner’s selection of the cohort, the adequacy of notice, the clarity of the Table B exception, or procedural fairness in the exercise of discretion to issue notices or defer lodgment. None of those issues are mentioned in the instrument itself; they are points that litigants could potentially raise.
• If a practitioner needs an authoritative account of litigation involving this particular instrument, they must consult court databases and administrative tribunal records post-dating the instrument’s registration.

Summary

• The instrument contains no litigation history. Any litigation relating to the instrument is not recorded within the instrument text and would need to be identified by external legal research.

The instrument contains several design features and textual particulars that create practical compliance pitfalls and interpretation risks for practitioners and affected taxpayers. Below are concrete “gotchas” grounded in the instrument’s text.

Conjunctive test in Table B is strict

• The Table B exception is a two-limb conjunctive test: the aggregate of six income items must be less than $27,509, and the person must have been in receipt of one or more Table C payments for the whole of the income year. Both parts must be satisfied. If a person fails either limb (for example they received a listed payment for only part of the year), they do not qualify for the exception and must lodge (Table B). The instrument gives no transitional or pro-rated relief for partial-year benefit receipt.

Aggregation items and specific exclusions

• Table B requires aggregation of specific items, including taxable income but expressly excluding “any assessable First home super saver released amount”. That explicit exclusion will affect persons who accessed the First Home Super Saver Scheme during the year; they must exclude that assessable release from their taxable income for the purposes of the Table B threshold (Table B). Practitioners must ensure correct treatment of that element; a common pitfall is treating released amounts as ordinary taxable income for threshold purposes.

“Whole of the income year” is a strict temporal qualifier

• Table B requires receipt of one or more payments in Table C “for the whole of the income year.” The instrument does not define “whole of the income year” or provide administrative guidance on acceptable evidence. If there is any interruption in receipt (even temporary or administrative), the person may fail the second limb of Table B. This creates evidentiary and administrative risk for taxpayers claiming the exception.

Dependence on cross‑statutory definitions

• Table B’s enumeration includes “tax free pensions or benefits as defined in section 5 of the Child Support (Assessment) Act 1989.” Practitioners therefore must apply definitions from the Child Support Act to compute the aggregation. Misapplication of cross-referenced definitions is a routine source of error.

Approved form and electronic lodgment

• The instrument requires returns to be “in the approved form” (s 3.1). The approved form is defined in s 388-50 of Schedule 1 to the TAA. Failing to use the approved form (for example, lodging an informational document that does not conform) can mean the lodgment is not accepted as a valid return. The instrument does not specify whether particular electronic modalities satisfy the approved form requirement; relying on general ATO practice without checking form requirements creates risk.

Adopted accounting periods shift deadlines

• Persons with an adopted accounting period must lodge by the last day of the fourth month after the end of their adopted accounting period (s 3.3). A gotcha here is confusing the adopted accounting period lodgment timetable with the standard 31 October 2023 date. For entities with non-30 June year-ends, the lodgment date may therefore fall outside the common publicised annual lodgment window.

Commissioner’s notices can override exceptions

• The instrument explicitly preserves the Commissioner’s power to issue notices under ss 162 and 163 of the ITAA 1936 requiring returns or further information (s 4.2). Even if a person falls within Table B, they may still receive a notice requiring a return or information. The instrument does not limit the Commissioner’s exercise of these powers in relation to the cohort, so reliance on Table B as a blanket immunity is risky.

Multiple textual repetitions create risk of overlooking operative terms

• The instrument repeats definitions, tables and deadlines across the document. The operative requirements remain the same, but the duplication can create confusion as to which clause is authoritative. Practitioners should rely on the specific operative headings (s 3.2 Requirement to Lodge; s 3.3 Information on when and how to lodge; Tables A-C) rather than repeated narrative.

Penalties exposure if information is supplied incorrectly

• Non-compliance consequences referenced include an offence under s 8C of the TAA and administrative penalties under Division 286 of Schedule 1 to the TAA (s 4.3). An incorrectly completed return, a mistaken claim to the Table B exception, or late lodgment may expose taxpayers to penalties or potentially to prosecution if the circumstances meet statutory elements for an offence. The instrument does not set thresholds or tolerances.

Evidence of continuous benefit receipt

• For Table B, continuous receipt “for the whole of the income year” will require documentary evidence. Some payments listed in Table C may have administrative lags, reversals, or multiple overlapping payment types (e.g. someone might receive JobSeeker for part of the year and later obtain a different payment). The instrument provides no administrative process for dispute or verification of continuous receipt, leaving such matters to ATO verification processes or notices under ss 162/163 (s 4.2).

Scope limitation , child support assessment definition

• Table A applies to those who were “either a liable parent or a recipient parent under a child support assessment.” The instrument does not expand or alter statutory definitions of liable or recipient parent; disputes over whether a person was captured by a child support assessment in the year will require reference to child support records and potentially to the Child Support (Assessment) Act 1989. Misidentifying status under child support assessments could lead to unnecessary lodgment or missed compliance.

In sum, the main practical pitfalls are strict temporal and aggregation tests for the Table B exception, reliance on cross‑statutory definitions and documentary evidence, the potential for ss 162/163 notices to override the exception, and the need to observe different lodgment deadlines for adopted accounting periods. Practitioners should advise clients to document benefit receipt and income components carefully and to seek confirmation from the ATO where eligibility for Table B is borderline.

This section sets out concrete steps, grounded in the instrument’s text, that affected persons and their advisers should follow to determine obligations and meet them. It does not replace professional advice but maps the procedural requirements and practical actions consistent with the instrument.

1. Identify whether you are in Table A

• Confirm whether you were a liable parent or a recipient parent under a child support assessment for the income year ended 30 June 2023 (Table A). Access child support assessment records or correspondence to establish status. If you were either a liable parent or a recipient parent and you do not satisfy the Table B exception, you must lodge a return for the income year (s 3.2; Table A).

2. Determine whether you qualify for the Table B exception

• Aggregate the six specified items for the income year as listed in Table B: (1) taxable income (excluding any assessable First Home Super Saver released amount); (2) tax-free pensions or benefits as defined in s 5 of the Child Support (Assessment) Act 1989; (3) target foreign income; (4) reportable fringe benefits total; (5) total net investment loss; and (6) reportable superannuation contributions.
• If the total is less than $27,509 and you were in receipt of one or more Table C payments for the whole of the income year, you fall under Table B and are excepted from the general lodgment requirement (Table B; Table C). Ensure you keep documentary evidence supporting both the aggregation and continuous receipt of Table C payments.

3. Check Table C payments and continuity of receipt

• Review payment statements and Centrelink records to confirm whether you received one or more of the payments listed in Table C (JobSeeker, Austudy, Age pension, Parenting payments, Disability Support Pension, ABSTUDY Living Allowance, etc.) for the whole of the income year (Table C). If there was any interruption in receipt, you do not meet the “whole of the income year” criterion and must lodge.

4. Confirm your year of income and adopted accounting period status

• If your year of income ends on 30 June 2023, the lodgment deadline is 31 October 2023 (s 3.3). If you have an adopted accounting period (granted under s 18 ITAA 1936), your lodgment deadline is the last day of the fourth month after the end of your adopted accounting period (s 3.3, Adopted accounting period). Verify your adopted accounting period status with your tax records or ATO authorisation.

5. Use the approved form

• Prepare and lodge the return in the approved form as defined in s 388-50 of Schedule 1 to the TAA (s 3.1; s 3.3 note). Confirm which document(s) qualify as the approved form and whether electronic lodgment channels provided by the ATO meet the requirement. Failure to lodge in the approved form may lead to non-acceptance of the lodgment.

6. Consider applying for deferral if needed

• If you cannot meet the lodgment deadline, consider applying for a deferral of the lodgment date under s 388-55 of Schedule 1 to the TAA, which the Commissioner may exercise (s 4.1). Prepare a reasoned application and submit it in accordance with ATO procedures; do not assume deferral will be automatic.

7. Respond promptly to ATO notices

• Be prepared to respond to notices issued under ss 162 or 163 of the ITAA 1936 if the Commissioner or an authorised ATO officer requires a return, further returns, or any information or documents (s 4.2). If you receive such a notice, comply in the approved form within the specified timeframe and preserve records that support your claims.

8. Keep detailed records

• Retain evidence for income items used in Table B aggregation (PAYG summaries, income statements, records of reportable fringe benefits, statements showing net investment loss, superannuation reporting) and records of receipt of Table C payments for the income year. Documentation is essential if the Commissioner seeks verification or issues a notice.

9. Avoid penalties by timely compliance

• Non-compliance risks an offence under s 8C of the TAA or an administrative penalty under Division 286 of Schedule 1 to the TAA (s 4.3). Timely lodgment, accurate completion of the approved form, and proper evidentiary support reduce the risk of penalties. If you are uncertain, seek advice or contact the ATO for clarification before the lodgment date.

10. Coordinate cross-system data where relevant

• If you are relying on Table B, your eligibility assessment will require reconciliation between tax records and social security payment records. Consider obtaining a statement of payments from Services Australia if you need contemporaneous evidence of continuous receipt of a Table C payment.

11. Practical checklist for advisers

• Verify child support assessment status for the client (liable or recipient).
• Compute Table B aggregation precisely, noting the First Home Super Saver exclusion.
• Confirm continuous receipt of any Table C payments for the whole income year via official records.
• Determine applicable lodgment deadline (31 October 2023 or adopted accounting period rule).
• Prepare return in approved form and lodge by the relevant date or apply for deferral under s 388-55 if necessary.
• Preserve supporting documentation and be ready to respond to ss 162/163 notices.
• Advise client of penalties referenced in s 4.3 and consider seeking formal ATO confirmation for borderline cases.

12. When to seek external advice

• If there is any uncertainty about whether an assessable First Home Super Saver released amount should be excluded, whether a payment counts as a Table C payment, or whether continuous receipt for the whole year is demonstrable, seek specialist tax or social security advice. Also seek advice if you receive any ss 162/163 notice or if you anticipate an inability to comply by the stated date.

Following these steps aligns compliance activity with the instrument’s requirements: identify status under Table A, test eligibility for Table B precisely, observe the lodgment dates, use the approved form, and respond to any Commissioner notices or ATO engagement.