Low income earners may need to lodge

If your taxable income is under the tax-free threshold you may still need to lodge a tax return.

Common reasons for this include:

Are entitled to the private health insurance rebate but did not claim the correct entitlement as a premium reduction
Had pay as you go (PAYG) withheld from payments received during the year
Had a reportable fringe benefits amount on your PAYG payment summary
Had reportable employer superannuation contributions on your 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
Were a liable or recipient parent under a child support assessment unless you received one or more Australian Government allowances, pensions or payments for the whole year and your income was less than $23,752