Lodgment of income tax returns for the year of income ended 30 June 2009 in accordance with the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953 – Child Support Agency – parents with a child support assessment
 
 
I, Michael D’Ascenzo, Commissioner of Taxation, make the following Legislative Instrument regarding lodgment of income tax returns for the year of income ended 30 June 2009 in accordance with the:
Income Tax Assessment Act 1936:
Section 161, Section 162, Section 163
Taxation Administration Act 1953 (Schedule 1):
Section 286-75, Section 388-50, Section 388-55
 
Citation
This Instrument may be cited as ‘Lodgment of income tax returns for the year of income ended 30 June 2009  in accordance with the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953 – Child Support Agency – parents with a child support assessment’.
 
Lodgment of Income Tax Returns
In accordance with section 161 and related provisions of the Income Tax Assessment Act 1936, I require every person described in Table A to give me a return of income for the year of income ended 30 June 2009 (or approved period in lieu).
Table A
Every person who was either a liable parent or a recipient parent under a child support assessment, except where they are described in Table B.
Table B
Every person whose taxable income for the year of income was less than $18,808
and
who was in receipt of Australian Government pensions, allowances or payments listed in Table C for the whole of the year of income.
Table C
Australian Government Allowances and Payments:
-         Parenting payment (partnered)
-         Newstart allowance
-         Youth allowance
-         Mature age allowance
-         Partner allowance
-         Sickness allowance
-         Special benefit
-         Widow allowance
-         Austudy payment
-         Exceptional circumstances relief payments or farm help income support
-         Interim income support payment
 
Education payment of any of the following and you were 16 years or older:
-         ABSTUDY living allowance
-         payment under the Veterans’ Children Education Scheme
-         payment under the Military Rehabilitation and Compensation Act Education and Training Scheme (shown as ‘MRCA Education Allowance’ on a PAYG payment summary – individual non-business)
Commonwealth labour market programs:
-         Training for Employment Program allowance
-         New Enterprise Incentive Scheme allowance
-         Textile, clothing and footwear special allowance
-         Green Corps training allowance
-         other taxable Commonwealth education or training payments
-         Income support component from a Community Development Employment Project (CDEP) – shown as ‘CDEP salary or wages’ on your PAYG payment summary – individual non-business
-         CDEP Scheme participant supplement
-         Northern Territory CDEP transition payment
-         Equine Workers Hardship Wage Supplement payment
Australian Government Pensions and Allowances
-         Age pension
-         Bereavement allowance
-         Carer payment
-         Disability support pension (where the taxpayer is of age pension age)
-         Education entry payment
-         Parenting payment (single)
-         Widow B pension
-         Wife pension (where the taxpayer or their spouse is of age pension age),
-         Age service pension
-         Income support supplement
-         Defence Force Income Support Allowance (DFISA) where the pension, payment or allowance to which it relates is taxable
-         DFISA-like payments from the Department of Veterans’ Affairs
-         Invalidity service pension (where taxpayer or spouse is of age pension age)
-         Partner service pension
 
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In this Instrument, a reference to ‘year of income’ or ‘income year’ means the year of income ended 30 June 2009, or the approved period in lieu where a person has been granted leave to adopt a substituted accounting period.
Every person required to lodge a return whose year of income ends on 30 June 2009 must do so by 31 October 2009.
Where a person required to lodge a return has been granted leave to adopt a substituted accounting period in lieu of the year of income ended 30 June 2009, the return must be lodged with me no later than 4 months after the close of the accounting period adopted.
In accordance with subsection 161A(1) of the Income Tax Assessment Act 1936, the return must be in the approved form.
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DEFERRAL OF TIME FOR LODGMENT OF RETURNS
 
In accordance with section 388-55 in Schedule 1 to the Taxation Administration Act 1953, I may defer the time for lodgment of any return to a date later than the relevant date specified in this Instrument.
 
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NOTICE OF REQUIREMENT TO LODGE A RETURN AND/OR INFORMATION
 
Nothing in this instrument prevents me or an authorised officer of the Australian Taxation Office from issuing a notice, pursuant to section 162 or section 163 of the Income Tax Assessment Act 1936, requiring a person to give me, in the approved form, a return, or further returns, or any information, statement or document about the person’s financial affairs for any year of income.
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LODGMENT IN THE APPROVED FORM
 
In accordance with subsection 161A(1) of the Income Tax Assessment Act 1936, a return, notice, statement, or other document (including any schedule) required by the Commissioner under this Instrument must be lodged in the approved form. Under section 388-50 in Schedule 1 to the Taxation Administration Act 1953, a document is in the approved form if:
 
·        it is in the form approved in writing by the Commissioner;
·        it contains a declaration signed by the person or persons as required;
·        it contains the information required by the form and is accompanied by any further information, statement, or document (including any schedule) required by the Commissioner; and
·        it is given in the manner that the Commissioner requires (which may include electronically).
 
Note: Giving false or misleading information is a serious offence.
 
 
PENALTIES FOR NON-COMPLIANCE
 
Any person who fails or refuses to give me a return or any other information under the Income Tax Assessment Act 1936 commits an offence and is punishable on conviction, by a fine not exceeding 20 penalty units if it is the first offence. If convicted of a second offence, the court may impose a fine not exceeding 40 penalty units. If convicted of a third or subsequent offence, the court may impose a fine not exceeding 50 penalty units or a maximum of 12 months imprisonment, or both. Alternatively any person may, in relation to an income tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953.
 
Note:
At the time this Instrument was registered one penalty unit was $110.00.
 
 
(M D’Ascenzo)
Commissioner of Taxation
Dated this 19th day of June 2009