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.

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: 3 January 2023

The Australian Government acknowledges Aboriginal and Torres Strait Islander peoples throughout Australia and their continuing connection to land, water, culture and community. We pay our respects to the Elders both past and present.