Notice of Requirement for Parents with a Child Support Assessment to Lodge a Return for the Income Year Ended 30 June 2019

Administered by Department of the Treasury

Legislation au F2019L00674 In force Legislative Instrument

Legislation content

Explanatory Statement

 

Notice of Requirement for Parents with a Child Support Assessment to Lodge a Return for the Income Year Ended 30 June 2019

 

 

General outline of instrument

 

(1)           This legislative instrument requires liable and recipient parents under a child support assessment to lodge an income tax return for the income year, by the due date specified in this instrument. Such persons may not otherwise be required to lodge an income tax return. The return must be in the approved form.

 

(2)           This instrument is a legislative instrument for the purposes of the Legislation Act 2003.

 

(3)           Under subsection 33(3) of the Acts Interpretation Act 1901, where an Act confers a power to make, grant or issue any instrument of a legislative or administrative character (including rules, regulations or by-laws), the power shall be construed as including a power exercisable in the like manner and subject to the like conditions (if any) to repeal, rescind, revoke, amend, or vary any such instrument.

 

Date of effect

 

(4)           This instrument is effective from the day after it is registered on the Federal Register of Legislation.

 

What is this instrument about

 

(5)           The purpose of this instrument is to notify that liable and recipient parents under a child support assessment are required to lodge an income tax return for the income year consistent with section 161 of the Income Tax Assessment Act 1936 (ITAA 1936).

 

(6)           The instrument specifies the persons required to lodge and the due date for lodgment.

 

(7)           Additional lodgment information is also provided including that:

 

(a)            the return must be in the approved form

(b)           the Commissioner may defer the time for lodgment of a return specified in this instrument

(c)            nothing in this instrument prevents the Commissioner from issuing a notice of requirement to lodge a return or a notice of requirement to provide information under section 162 or section 163 of the ITAA 1936, and

(d)           penalties for non-compliance with lodgment requirements may apply.

 


What is the effect of this instrument

 

(8)           All persons who were either a liable parent or a recipient parent under a child support assessment are required to lodge a return unless:

 

(a)           their income calculated under the legislative instrument was less than $25,038; and

(b)           they received one or more Australian Government pensions, allowances or payments listed in Table C of the instrument for the whole of the 2018-19 income year.

 

(9)           Further, the instrument provides notice to a liable parent or a parent receiving child support under a child support assessment of their obligation to lodge and when they must lodge. It also sets out how they should lodge and that penalties may apply if they don’t lodge.

 

Compliance cost impact

 

(10)       Minor – there will be minimal impact for both implementation and ongoing compliance costs. The legislative instrument is minor or machinery in nature.

 

Background

 

(11)       Under changes to the Child Support (Assessment) Act 1989, which came into effect on 1 July 2008, a child support assessment relies on the taxable income of both parents. This requires both a liable parent and a recipient parent to lodge an income tax return.

 

(12)       A legislative instrument is made each year by the Commissioner to require this class of taxpayers to lodge a return under section 161 of the ITAA 1936 if they are parents who are party to a child support assessment. Certain parents are exempt from this requirement to lodge a return, based on an income threshold and the receipt of certain government pensions, allowances or payments for the whole year.

 

(13)       This legislative instrument has been registered to oblige the persons mentioned above to lodge an income tax return, even though these taxpayers may not have a lodgment requirement under the legislative instrument Notice of Requirement to Lodge a Return for the Income Year Ended 30 June 2019.  

 

Consultation

 

(14)       Subsection 17(1) of the Legislation Act 2003 requires, before the making of a legislative instrument, that the Commissioner is satisfied that appropriate and reasonably practicable consultation has been undertaken.

 

(15)       Public consultation has been undertaken. The draft legislative instrument and draft explanatory statement were published on the ATO Legal Database at ato.gov.au on 18 March 2019 seeking feedback and comments for a period of two weeks. The ATO Legal Database sends emails and news feeds to direct subscribers such as tax professionals and other industry stakeholders. Consultation on the draft legislative instrument and draft explanatory statement was also announced on “What we are consulting about” at ato.gov.au. The response from the consultation process was limited but was supportive of the draft legislative instrument and draft explanatory statement.

 

 


Statement of Compatibility with Human Rights

 

 

Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011

 

Notice of Requirement for Parents with a Child Support Assessment to Lodge a Return for the Income Year Ended 30 June 2019

 

This Disallowable Legislative Instrument is compatible with the human rights and freedoms recognised or declared in the international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.

 

Overview of the Disallowable Legislative Instrument

 

All persons who were either a liable parent or a recipient parent under a child support assessment are required to lodge an income tax return for the income year, even though they may not otherwise be required to lodge a return. Exemptions and conditions are identified in the instrument.

 

Human rights implications

 

This Disallowable Legislative Instrument does not engage any of the applicable rights or freedoms as it simply provides notice to those persons who are either the liable parent under a child support assessment, or a parent receiving child support under a child support assessment, of their obligations to lodge returns.

 

Conclusion

 

This Disallowable Legislative Instrument is compatible with human rights as it does not raise any human rights issues.

 

 

Overview

The legislative instrument F2019L00674, enacted under the authority of the Legislation Act 2003, addresses the requirement for liable and recipient parents under a child support assessment to lodge an income tax return for the income year ended 30 June 2019. This requirement is specified in section 161 of the Income Tax Assessment Act 1936, and the instrument specifies the persons required to lodge and the due date for lodgment, which is after the instrument's registration on the Federal Register of Legislation. The instrument also mandates that the return must be in the approved form and informs parents that penalties may apply for non-compliance. The instrument was developed in response to changes in the Child Support (Assessment) Act 1989, which now require both liable and recipient parents to lodge an income tax return based on their taxable income. Certain parents are exempt from this requirement if their income is below a specified threshold and if they receive certain Australian Government pensions, allowances or payments for the whole year. Public consultation was undertaken, and the instrument is deemed compatible with human rights as it does not engage any of the applicable rights or freedoms.

Scope and Application

This legislative instrument, F2019L00674, mandates that liable and recipient parents under a child support assessment must lodge an income tax return for the income year ended 30 June 2019. This requirement applies to those parents who may not otherwise be obligated to lodge a return under the Income Tax Assessment Act 1936. The instrument specifies that the return must be submitted in the approved form and sets a due date for lodgment, while also allowing for potential deferrals by the Commissioner. Exemptions apply to parents with an income below $25,038 and those who received specified Australian Government pensions, allowances, or payments for the entire 2018-19 income year. The instrument extends to all Commonwealth jurisdictions and informs liable and recipient parents of their obligations, including the potential for penalties for non-compliance. It was developed following appropriate consultation and is compatible with human rights, as it merely informs these parents of their obligations without infringing on any rights or freedoms.

Key Provisions

This legislative instrument primarily mandates that liable and recipient parents under a child support assessment must lodge an income tax return for the specified income year, even if they would not otherwise be required to do so (section 1). The instrument specifies that these returns must be lodged by a certain due date, and they must be in the approved form. Furthermore, it notes that the Commissioner may defer the time for lodgment of a return, and it highlights that nothing in this instrument prevents the Commissioner from issuing a notice of requirement to lodge a return or a notice of requirement to provide information under sections 162 or 163 of the ITAA 1936 (section 7). Additionally, it warns that penalties for non-compliance with lodgment requirements may apply. The obligations imposed by this Act are that all liable and recipient parents under a child support assessment must lodge an income tax return for the income year unless their income calculated under the legislative instrument was less than $25,038 and they received one or more Australian Government pensions, allowances or payments listed in Table C of the instrument for the whole of the 2018-19 income year (section 8). This legislative instrument also provides notice to these parents of their obligation to lodge and when they must lodge, including how they should lodge and that penalties may apply if they do not comply with these requirements. The legislative instrument includes provisions for penalties and consequences for non-compliance. Under section 161 of the ITAA 1936, failure to lodge a tax return as required by this instrument can result in various penalties. These include civil penalties for failure to lodge, failure to quote a Tax File Number, or providing false or misleading statements. Additionally, the Commissioner can issue a notice of requirement to lodge a return or to provide information under sections 162 or 163 of the ITAA 1936. The instrument also notes that penalties for non-compliance with lodgment requirements may apply, although the exact maximum penalties are not specified in this particular instrument.

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Taxation Law
Family Law
Instrument
Legislative Instrument
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Definitions & Interpretation
Offence Provisions
Reporting & Disclosure Obligations
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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.