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The Commissioner has made a legislative instrument requiring liable and recipient parents under a child support assessment to lodge an annual income tax return, in the approved form, by the due date for lodgment: Lodgment of income tax returns for the year of income ended 30 June 2011 in accordance with the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953 – Child Support Agency – parents with a child support assessment (Legislative Instrument F2011L01294; made 20 June 2011; registered 28 June 2011).

The instrument provides that every person who was either a liable parent or a recipient parent under a child support assessment must lodge a return unless:

  • his or her taxable income for the income year was less than $20,594 and
  • he or she received listed Australian Government pensions, allowances or payments for the whole of the 2010-2011 income year.

Every person required to lodge a return whose year of income ends on 30 June 2011 must do so by 31 October 2011. Persons who have been granted leave to adopt a substituted accounting period must lodge their returns no later than four months after the close of the relevant accounting period.