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

Administered by Department of the Treasury

Legislation au F2017L00528 In force Legislative Instrument

Legislation content

Explanatory Statement

 

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

 

 

General outline of instrument

 

  1. This instrument requires liable and recipient parents under a child support assessment to lodge an annual income tax return, in the approved form, by the due date for lodgment.

 

2.      This instrument will be 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 applies to the year of income ended 30 June 2017 or an approved accounting period and is effective from the day after it is registered on Federal Register of Legislation.

 

What is this instrument about

 

5.      The principal purpose of this instrument is to require lodgment of income tax returns under section 161 of the Income Tax Assessment Act 1936 for a year of income by specifying who is required to lodge and to stipulate the date by which they are to lodge. This instrument establishes the due date for lodgment of returns which can be deferred by the exercise of the Commissioner’s discretion under section 388-55 of Schedule 1 to the Taxation Administration Act 1953, for example the deferred due dates for returns lodged under the lodgment program.

 


What is the effect of this instrument

 

6.      The liable parent under a child support assessment or a parent receiving child support under a child support assessment who is required to lodge returns has notice of their obligations to lodge returns in the approved form and of the date by which they must lodge. Under the Taxation Administration Act 1953, it is an offence to give false or misleading information in a return, notice, statement, or other document (including any schedule) required by the Commissioner of Taxation (the Commissioner). Penalties may also apply if the return is:

 

a)      not lodged;

b)      not lodged on time; and/or

c)      not lodged in the approved form.

 

7.      This instrument provides that all persons who were either a liable parent or a recipient parent under a child support assessment must lodge a return unless:

 

a)      their income calculated under the legislative instrument was less than $24,154 and

b)      they received listed Australian Government pensions, allowances or payments for the whole of the 2016-17 income year.

 

Compliance cost impact

 

8.      Minor – there will be no or minimal impacts for both implementation and ongoing compliance costs. The legislative instrument is minor or machinery in nature.

 

Background

 

9.      Since the commencement of the Income Tax Assessment Act 1936, section 161 of that Act refers to the requirement to lodge an annual return. Every person must, if required by the Commissioner, give to the Commissioner a return for a year of income within the period specified in the notice.

 

10.  Each year the Commissioner publishes a notice that sets out the requirements for certain taxpayers to lodge returns and the date by which they must be lodged. It also identifies classes of taxpayers who are not required to lodge a return.

 

11.  Under changes to the Child Support (Assessment) Act 1989, which came into effect on 1 July 2008 the child support assessment will rely on the taxable income of both parents.

 

12.  Due to this legislation and the assessment process, both liable and recipient parents will be required to lodge returns this year.

 

13.  A separate notice has been made to require this class of taxpayers to lodge a return regardless of their income if they are parents who are party to a child support assessment. However, certain parents are excluded 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.

 

14.  This legislative instrument creates an obligation to lodge an income tax return notwithstanding the fact that these taxpayers may not have to lodge in terms of the legislative instrument 2017/TPALS/0046 cited as ‘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.’                                                                                                             

 

15.  This legislative instrument sets out in detail the requirements for a parent with a child support assessment to lodge a return, as well as supplementary information such as the requirement for lodgment in the approved form and the penalties that may be applied for failing to lodge the return on time.

 

Consultation

 

16.  There has been previous consultation with Department of Human Services, in relation to this instrument. Further consultation is considered impracticable due to the number of people affected. This instrument requires people to lodge an income tax return if they are parents who are party to a child support assessment who may otherwise not be required to lodge a return and is a requirement of section 161 of the Income Tax Assessment Act 1936.  It is a long standing practice to publish the due dates for lodgment of returns for each income year and who must lodge them.

 

 

Legislative references:

 

Income Tax Assessment Act 1936

Taxation Administration Act 1953

Legislation Act 2003

Acts Interpretation Act 1901
Child Support (Assessment) Act 1989

Income Tax Assessment Act 1997

Income Tax (Transitional Provisions) Act 1997

Superannuation Industry (Supervision) Act 1993
Higher Education Support Act 2003
Trade Support Loans Act 2014

Human Rights (Parliamentary Scrutiny) Act 2011

 

 


Statement of Compatibility with Human Rights

 

This Statement is prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.

 

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.

 

This 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

 

The principal purpose of this instrument is to require lodgment of income tax returns in accordance with section 161 of the Income Tax Assessment Act 1936 for a year of income by specifying who is required to lodge and to stipulate the date by which they are to lodge.

 

Human rights implications

 

This 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 in the approved form and the date by which they must be lodged and the penalty that may be applied for failure to lodge on time.

 

Conclusion

 

This legislative instrument is compatible with human rights as it does not raise any human rights issues.

 

 

Overview

The legislative instrument titled "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" was enacted to address the need for parents involved in child support assessments to lodge an annual income tax return by the specified due date. This requirement is established under the authority of the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953. The primary policy objective of this instrument is to ensure that liable and recipient parents under a child support assessment are aware of their obligation to file their tax returns in the approved form and by the stipulated deadline, thereby maintaining compliance with tax regulations. The instrument also highlights potential penalties for non-compliance, such as failure to lodge, lodging late, or not using the approved form, reinforcing the importance of adhering to these requirements.

Scope and Application

This legislative instrument pertains to the requirement for parents who are involved in a child support assessment to lodge an annual income tax return for the year of income ended 30 June 2017, in accordance with the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953. It applies to both liable parents, who are required to pay child support, and recipient parents, who are entitled to receive child support. The requirement to lodge a return applies regardless of the income level, unless the income is below $24,154 and the individual was in receipt of specified Australian Government pensions, allowances or payments throughout the income year. This legislative instrument provides clarity on the obligation to lodge tax returns for these parents and specifies the due date for lodgment, which can be deferred by the Commissioner’s discretion under certain circumstances. Failure to comply with the obligation to lodge a return in the approved form and by the due date can result in penalties under the Taxation Administration Act 1953. This instrument is a legislative measure designed to ensure compliance with tax obligations for parents subject to child support assessments, thereby maintaining the integrity of the tax system and ensuring equitable treatment of all taxpayers. The instrument does not introduce new rights or freedoms but rather clarifies existing obligations and the consequences of non-compliance. It is compatible with human rights as it does not engage any of the applicable rights or freedoms, focusing solely on the administrative requirement to lodge income tax returns.

Key Provisions

The key provisions of this legislation require liable and recipient parents under a child support assessment to lodge an annual income tax return in the approved form by the due date specified (sections 161 of the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953). The due date can be deferred under certain conditions, such as by exercising the Commissioner’s discretion under section 388-55 of Schedule 1 to the Taxation Administration Act 1953. This requirement applies to the year of income ended 30 June 2017. Parents who are liable or recipient under a child support assessment must lodge a return unless their income was less than $24,154 and they received listed Australian Government pensions, allowances, or payments for the whole of the 2016-17 income year. The Act imposes obligations on liable and recipient parents under a child support assessment to ensure they lodge their income tax returns by the specified due date. The requirement applies to the year of income ended 30 June 2017, and these parents must use the approved form for lodging their returns. The returns must be lodged unless the parent’s income was below a certain threshold and they received certain government pensions, allowances, or payments throughout the income year. Failure to comply with these obligations can lead to penalties under the Taxation Administration Act 1953. Under this legislation, offences and penalties apply for failure to lodge a return, lodging a return that is not in the approved form, or lodging a return late. The penalties include potential civil or criminal consequences. For instance, there can be fines or imprisonment if the return is not lodged, is lodged late, or is not in the approved form. The specific penalties are not detailed in the provided text, but they are referenced under the Taxation Administration Act 1953, which includes sanctions for providing false or misleading information in tax documents.

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Area of Law
Taxation Law
Instrument
Legislative Instrument
Concepts
Definitions & Interpretation
Offence Provisions
Reporting & Disclosure Obligations
Compliance 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.