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Do low income earners need to do a Tax Return?

Low income earners

If your taxable income is under the tax-free threshold ($18,200) you may still need to lodge an income tax return. Common reasons why you may still need to lodge an income tax return include:

  1. You are a non-resident of Australia

  2. You operate a business as a sole trader. Regardless of your income, you will need to lodge an individual tax return including the supplementary sections.

  3. You are entitled to the private health insurance rebate but did not claim the correct entitlement as a premium reduction

  4. You had pay as you go (PAYG) withheld from payments received during the year

  5. You have a reportable fringe benefits amount on your PAYG payment summary

  6. You have reportable employer superannuation contributions on their PAYG payment summary

  7. You made a business loss or can claim a loss made in a previous year

  8. You were an Australian resident for tax purposes and had exempt foreign employment income and $1 or more of other income

  9. You are a liable or recipient parent under a child support assessment unless you received one or more Australian Government allowances, pensions or payments for the whole year.


The information presented is general in nature and not to be used, relied or acted upon without seeking professional advice to ensure that the information appropriate for your individual circumstances. National Taxation accepts no liability for any errors or omissions, or for any loss or damage suffered as a result of any person acting without such advice. ABN 63 665 545 130.


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