Low income earners may need to lodge

If your client's taxable income is under the tax-free threshold they may still need to lodge a tax return.

Common reasons for this include, if they:

had pay as you go (PAYG) withheld from payments received during the year

  • had a reportable fringe benefits amount on their PAYG payment summary
  • had reportable employer superannuation contributions on their PAYG payment summary
  • made a loss or can claim a loss made in a previous year
  • were an Australian resident for tax purposes and had exempt foreign employment income and $1 or more of other income
  • are entitled to the private health insurance rebate but did not claim their correct entitlement as a premium reduction
  • were a liable or recipient parent under a child support assessment unless both of the following applied
    • They received one or more Australian Government allowances, pensions or payments for the whole year.
    • Their income was less than $24,535.