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 (Cth)

Legislative Instrument

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

I, Erin Holland, Deputy Commissioner of Taxation delegate of the Commissioner of Taxation under section 8 of the Taxation Administration Act 1953, make the following legislative instrument regarding lodgment of income tax returns for the year of income ended 30 June 2017 under the:

Income Tax Assessment Act 1936: Section 161, Subsection 161A(1), Section 162 and Section 163

Taxation Administration Act 1953: Section 8C and Section 8E

Taxation Administration Act 1953 (Schedule 1): Section 286-75, Section 388-50 and Section 388-55

Signed Erin Holland Deputy Commissioner of Taxation 11 May 2017

1. Name of instrument

This instrument is the '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'.

2. Commencement

This instrument commences on the day after it is registered on the Federal Register of Legislation.

3. Application

Lodgment of Income Tax Returns

Under 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 2017 (or an approved substituted accounting period).

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 where the total of their: