Income Tax Assessment (Requirement for Parents Liable for or Entitled to Child Support to Lodge a Return for the 2024 Year) Instrument 2024 (Cth)

Income Tax Assessment (Requirement for Parents Liable for or Entitled to Child Support to Lodge a Return for the 2024 Year) Instrument 2024

I, Jacqueline Curtis, Acting Commissioner of Taxation, make the following instrument.

Dated 15 May 2024

Jacqueline Curtis Acting Commissioner of Taxation

Contents 1 Name 2 Commencement 3 Authority 4 Definitions 5 Requirement to lodge an income tax return 6 When an income tax return must be lodged

1 Name This instrument is the Income Tax Assessment (Requirement for Parents Liable for or Entitled to Child Support to Lodge a Return for the 2024 Year) Instrument 2024.

2 Commencement (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered.

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3 Authority This instrument is made under section 161 of the Act.

4 Definitions Note: A number of expressions used in this instrument are defined in section 6 of the Act, including the following: (a) approved form; (b) year of income. In this instrument: 2024 year means: (a) for a person who has a substituted accounting period, that period; or (b) for any other person, the year of income ended 30 June 2024. Act means the Income Tax Assessment Act 1936. carer entitled to child support has the meaning given in the CSAA. CSAA means the Child Support (Assessment) Act 1989. liable parent has the meaning given in the CSAA. non-parent carer has the meaning given in the CSAA. SSA means the Social Security Act 1991. substituted accounting period means an accounting period that a person has been granted leave to adopt under section 18 of the ITAA 1936, instead of the year of income ended 30 June 2024. TAA means the Taxation Administration Act 1953. VEA means the Veterans' Entitlements Act 1986.