The Guides to Social Policy Law is a collection of publications designed to assist decision makers administering social policy law. The information contained in this publication is intended only as a guide to relevant legislation/policy. The information is accurate as at the date listed at the bottom of the page, but may be subject to change. To discuss individual circumstances please contact Services Australia.

3.2.1 Tax lodgement obligations for child support customers

Context

Child support (1.1.C.60) parents (1.1.P.10) must meet their tax lodgement obligations by lodging a tax return, or lodging a RNN advice with the ATO. A RNN advice is also known as lodging a non-lodgement advice.

On this page

How parents comply with their tax lodgement obligations for a year

Lodge a tax return

A parent complies with their tax lodgement obligations by lodging a tax return for the relevant year through the ATO.

Lodge a RNN

A child support parent is not required to lodge a tax return if:

  • their taxable income (1.1.T.20) was less than the amount specified by the ATO for that year. The amount specified by the ATO will be equal to or less the self-support amount (1.1.S.20) that applied on 1 January of that relevant financial year, and
  • they were in receipt of a specified Australian Government pension, allowance or payment for the whole of the income year.

If a child support parent is not required to lodge a tax return, they must lodge a RNN advice with the ATO.

When is a tax return lodged on time?

Services Australia relies on the ATO to determine if a tax return is lodged on time. The date a tax return is due depends if it is lodged by the individual or if it is lodged with a registered tax agent.

Tax return lodged by individual

A parent preparing and lodging their own tax return needs to lodge it on or before 31 October. More information can be found on the ATO’s website.

Tax return lodged by a registered tax agent

Parents who lodge their tax return through a registered tax agent have different due dates for lodgement. More information about due dates for the ATO tax agent lodgement program can be found on the ATO’s website.

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