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, if you:

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
are entitled to the private health insurance rebate but did not claim their correct entitlement as a premium reduction
were a liable or recipient parent under a child support assessment unless they received one or more Australian Government allowances, pensions or payments for the whole year and your income was less than $24,154