If any of the following reasons applies to you, you must lodge a tax return.
You were an Australian resident and you:
You must lodge a tax return if any of the following apply to you. You:
- had tax withheld from any payments (such as wages) made to you during the income year
- are an Australian resident and your taxable income was more than the tax-free threshold ($18,200)
- wish to claim any tax deductions
- are a liable or recipient parent under a child support assessment for the whole income year and your income was $28,463 or more
- are a foreign resident with a study or training support loan even if you have no Australian income
- are a foreign resident and you earned more than $1 in Australia during the income year unless
- your only Australian-sourced income was interest, dividends or royalties and you paid the correct amount of non-resident withholding tax
- you are a working holiday maker (417 or 462 visa holder) and your taxable income for the year is less than $45,001.
- Senior Australians – over 65:
You were eligible for the seniors and pensioners tax offset, and your rebate income (not including your spouse’s) was more than:
- $32,279 if you were single, widowed or separated at any time during the year
- $31,279 if you had a spouse but one of you lived in a nursing home or you had to live apart due to certain illness or
- $28,974 if you lived with your spouse for the full year.
Other reasons
You must lodge a tax return if any of the following applied to you:
- You had a reportable fringe benefits amount on your
- Income statement or PAYG payment summary – individual non-business, or
- Income statement or PAYG payment summary – foreign employment.
- You had reportable employer superannuation contributions on your
- Income statement or PAYG payment summary – individual non-business
- Income statement or PAYG payment summary – foreign employment, or
- Income statement or PAYG payment summary – business and personal services income.
- You were entitled to the private health insurance rebate but you did not claim your correct entitlement as a premium reduction, and your spouse (if you had one) is not claiming the rebate for you in their income tax return.
- You carried on a business.
- You made a loss (including a capital loss or a non-capital loss on redemption or disposal of a traditional security) or you can claim such a loss you made in a previous year.
- You were 60 years old or older and you received an Australian superannuation lump sum that included an untaxed element or it is a superannuation lump sum death benefit paid to you as a non-dependant.
- You were under 60 years old and you received an Australian superannuation lump sum that included a taxed element or an untaxed element or it is a superannuation lump sum death benefit paid to you as a non-dependant.
- You were entitled to a distribution from a trust or you had an interest in a partnership and the trust or partnership carried on a business of primary production.
- You were an Australian resident for tax purposes and you had exempt foreign employment income and $1 or more of other income.
- You are a special professional covered by the income averaging provisions. These provisions apply to authors of literary, dramatic, musical or artistic works, inventors, performing artists, production associates and active sportspeople.
- You received income from dividends or distributions exceeding $18,200 (or $416 if you were under 18 years old on ) and you had
- franking credits attached, or
- amounts withheld because you did not quote your tax file number or Australian business number to the investment body.
- You derived Australian sourced taxable income (excluding any superannuation remainder or employment termination remainder) of $45,001 or more while you were on a working holiday visa (417 or 462 visa).
- You made personal contributions (not including amounts which you are claiming as a deduction) to a complying superannuation fund or retirement savings account and will be eligible to receive a super co-contribution for these contributions.
- Your concessional contributions to your super exceeded the concessional contributions cap.
- Your non-concessional contributions exceeded your non-concessional contributions cap.
- You were a liable parent or a recipient parent under a child support assessment unless exemptions applied.
Deceased estate
If you are looking after the estate of someone who died during the financial year, consider all the above reasons on their behalf, consult the tax professionals.
Above information from ato.gov.au.