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

Administered by Department of Education, Department of the Treasury, Department of Employment and Workplace Relations

Legislation au F2017L00529 In force Legislative Instrument

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Explanatory Statement

 

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

 

 

General outline of instrument

 

  1. This instrument sets out who is required to lodge an annual return, in the approved form, and 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 the Federal Register of Legislation.

 

What is this instrument about

 

5.      The principal purpose of this instrument is to require lodgment of income tax and annual returns in accordance with sections 161 and 163 of the Income Tax Assessment Act 1936, section 214-15 of the Income Tax Assessment Act 1997, section 214-5 of the Income Tax (Transitional Provisions) Act 1997, section 35D of the Superannuation Industry (Supervision) Act 1993, section 154-18(3) of the Higher Education Support Act 2003 and section 47C(3) of the Trade Support Loans Act 2014 for an income year by specifying who is to lodge and to stipulate the date by which they are to lodge. This instrument establishes due dates for lodgment of returns which can be deferred by the Commissioner of Taxation (the Commissioner) 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 effect of this instrument is that taxpayers have guidance on 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. Under the Taxation Administration Act 1953, it is also an offence to give false or misleading information in a return, notice, statement, or other document (including any schedule) required by the Commissioner.

 

Compliance cost impact

 

7.      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

 

8.      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.

 

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

 

10.  The notice defines a ‘person’ and in tables sets out in detail the requirements for a ‘person’ 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.

 

11.  Section 214-15 of the Income Tax Assessment Act 1997 refers to the notice to be given by the Commissioner to require corporate tax entities to give a franking return.

 

12.  Section 35D of the Superannuation Industry (Supervision) Act 1993 refers to the requirement for self managed superannuation funds to lodge annual returns.

 

13.  Subsection 154-18(3) of the Higher Education Support Act 2003 refers to the requirement for a foreign resident who had an accumulated HELP debt on 1 June immediately preceding the income year to lodge a return.

 

14.  Subsection 47C(3) of the Trade Support Loan Act 2014 refers to the requirement for a foreign resident who had an accumulated TSL debt on 1 June immediately preceding the income year to lodge a return.

 


Consultation

 

15.  There has been no external consultation in relation to this instrument, it was considered impracticable to initiate a public consultation given the number of people affected. This legislative instrument is a requirement of section 161 of the Income Tax Assessment Act 1936, section 214-15 of the Income Tax Assessment Act 1997, section 214-5 of the Income Tax (Transitional Provisions) Act 1997, section 35D of the Superannuation Industry (Supervision) Act 1993, subsection 154-18(3) of the Higher Education Support Act 2003 and subsection 47C(3) of the Trade Support Loans Act 2014. 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

Income Tax Assessment Act 1997

Income Tax (Transitional Provisions) Act 1997

Taxation Administration Act 1953

Superannuation Industry (Supervision) Act 1993

Higher Education Support Act 2003

Trade Support Loans Act 2014

Legislation Act 2003

Acts Interpretation Act 1901

Human Rights (Parliamentary Scrutiny) Act 2011

Australian Charities and Not-for-profits Commission Act 2012

 


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, 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.

 

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 and annual returns in accordance with section 161 of the Income Tax Assessment Act 1936, section 214-15 of the Income Tax Assessment Act 1997, section 35D of the Superannuation Industry (Supervision) Act 1993, subsection 154-18(3) of the Higher Education Support Act 2003 and subsection 47C(3) of the Trade Support Loans Act 2014 for an income year by specifying who is 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 guidance for taxpayers on 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 F2017L00529 instrument, which applies to the year of income ended 30 June 2017, serves to clarify and formalise the requirements for taxpayers to lodge their income tax and annual returns under various pieces of Australian legislation, including 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. Enacted by the Parliament of Australia, this instrument was introduced to address the need for clear and consistent guidelines on the obligations of taxpayers regarding the timing and manner of lodgment of their returns. The instrument specifies the individuals and entities required to lodge these returns and sets out the due dates, including the ability for the Commissioner of Taxation to defer these dates under certain conditions. Furthermore, it reinforces the legal consequences of non-compliance, such as penalties and potential criminal offences for providing false or misleading information. This legislative instrument is designed to ensure taxpayers have a clear understanding of their obligations and the implications of failing to meet these requirements. It operates within the framework established by the relevant Acts, providing a structured approach to managing tax compliance. The instrument's compatibility with human rights is affirmed, as it does not infringe upon any of the rights or freedoms recognised under international human rights instruments, but rather seeks to uphold the integrity of the tax system by ensuring timely and accurate reporting.

Scope and Application

This legislative instrument applies to various specified Acts including 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. It is applicable to all individuals, corporate entities, and other relevant entities that are required to lodge annual income tax returns and other specified returns for the income year ended 30 June 2017. The geographic reach of this instrument is Commonwealth as it pertains to national taxation obligations. The instrument specifies the due dates for lodgment of these returns, which can be deferred by the Commissioner of Taxation under certain conditions. It does not outline specific exclusions or exemptions but rather sets forth the general obligations for taxpayers as defined in the referenced Acts. Any further specifics or variations in application are typically detailed in subordinate instruments or notices issued by the Commissioner of Taxation.

Key Provisions

The legislative instrument requires taxpayers to lodge an annual return in the approved form by the due date specified in the notice issued by the Commissioner of Taxation under section 161 of the Income Tax Assessment Act 1936, section 214-15 of the Income Tax Assessment Act 1997, section 35D of the Superannuation Industry (Supervision) Act 1993, subsection 154-18(3) of the Higher Education Support Act 2003, and subsection 47C(3) of the Trade Support Loans Act 2014. The instrument provides guidance on the requirements for lodgment, the penalties for late lodgment, and the potential for deferral of the lodgment date by the Commissioner. The notice issued by the Commissioner also provides supplementary information such as the definition of a 'person', the classes of persons who are not required to lodge a return, and the requirement for lodgment in the approved form. The obligations imposed on taxpayers include the requirement to lodge the annual return in the approved form and the requirement to do so by the due date specified in the notice issued by the Commissioner. The Commissioner may defer the due date for lodgment of returns 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. Taxpayers must also ensure that all information provided in the return is accurate and complete, and that it is lodged in the approved form. Failure to do so may result in penalties being applied. Breach of the obligations imposed by this instrument may result in penalties being applied for late lodgment or for providing false or misleading information. Under the Taxation Administration Act 1953, it is also an offence to give false or misleading information in a return, notice, statement, or other document (including any schedule) required by the Commissioner. The maximum penalty for an individual is $1,100, and for a body corporate is $5,500. The penalties for providing false or misleading information may be more severe, depending on the circumstances of the case. In addition to penalties, a breach of the obligations imposed by this instrument may also result in the Commissioner taking other action, such as initiating legal proceedings or pursuing debt recovery.

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

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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.