There are a number of reasons why you may still wish to or have to lodge a return even if your income is below the tax-free threshold of $18,200.
- were entitled to the private health insurance rebate but did not claim their full entitlement as a premium reduction
- 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
- had tax withheld from any income they received in 2013-14were an Australian resident for tax purposes and had exempt foreign employment income and $1 or more of other income
- were a liable parent or a recipient parent under a child support assessment unless they received one or more of Australian Government allowances, pensions or payments (listed in question5 or question 6) for the whole year and their income was less than $23,523.