1. Income Tax Returns - Individuals
Chapter 14
Income Tax Returns - Individuals

2. Income Tax Returns Residents
A resident individual must lodge an income tax return for the 2013/14 income year where any of the following apply:
Taxable income exceeded $18,200 for the income year
Amounts of tax were withheld from income received or earned
Tax was deducted from interest or dividends under the Tax File Number provisions
They became or ceased to be a resident of Australia for tax purposes

3. Residents (continued)
They were a minor (i.e. under 18 years of age) at 30 June and derived non-wage or salary income in excess of $416
They were issued with an assessment under the Child Support (Assessment) Act.
They carried on a business in Australia
They have prior year losses or a loss in the current year
They were entitled to a distribution from a trust or had an interest in a partnership

4. Residents (continued)
They had exempt foreign employment income and $1 or more of other income
They had a Reportable Fringe Benefit amount on their Payment Summary
Recipients of the SAPTO and other government allowances or pensions, but subject to income level thresholds
Thus, most resident individuals whose taxable income exceeds the tax-free threshold of $18,200 are required to file an income tax return.

5. Income Tax Returns Non-residents
Individual non-residents whose taxable income in Australia exceeds $1 must also lodge an income tax return.