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The ATO advises that if an agent's clients’ taxable income is under the tax-free threshold, there are reasons why they may still need to lodge an income tax return. The most common reasons clients may need to lodge are that they:

  • are entitled to the private health insurance rebate
  • had pay as you go (PAYG) withheld from payments received during the year
  • had a reportable fringe benefits amount on their PAYG payment summary
  • had reportable employer superannuation contributions on their PAYG payment summary
  • made a loss or can claim a loss made in a previous year
  • were an Australian resident for tax purposes and had exempt foreign employment income and $1 or more of other income.

Agents can check if their clients need to lodge an income tax return, by referring to Do you need to lodge a tax return? 2013.

The ATO says where lodgment is not required, agents should update their clients' records to reflect that their income tax return is not necessary.


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