1.1.N.33 Non-lodger

Definition

For the purposes of FA, an individual is a non-lodger if they and/or their partner have not lodged an individual income tax return for the relevant income year (1.1.R.23), if required to do so, by 30 June of the first lodgement year (1.1.L.30). If one or both partners is not required to lodge an income tax return, they must notify Centrelink.

Policy reference: FA Guide 6.4.3 Requirement to Lodge an Income Tax Return

Last reviewed: 7 November 2016