If your client's taxable income is under the tax-free threshold they may still need to lodge a tax return.
Common reasons for this include, if they:
- 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 (listed on the Individual tax return instructions 2017 at question 5 or question 6) for the whole year and their income was less than $24,154.