Do I Need to Lodge a Tax Return This Year?

Who has to lodge a tax return?

You generally have to lodge a tax return if any of the following apply to you for the year in question. This checklist covers the situations that most commonly require lodgement, regardless of how much you actually earned.

• Your taxable income was above the tax-free threshold of $18,200
• Tax was withheld from any payments you received during the year
• You were carrying on a business, including as a sole trader
• You had an active ABN, even with little or no income through it
• You received certain government payments where tax was withheld
• You had a reportable fringe benefit, or reportable super contributions above the threshold
• You were a foreign resident who earned Australian-sourced income above $1

When you don't need to lodge

You don't need to lodge if your total income was below $18,200 for the year, no tax was withheld from any payments, and you didn't run a business or hold an active ABN. This most often applies to people with very low or no income for the whole year, such as full-time students with no job, or someone who didn't work at all.

What is a non-lodgment advice?

Why does 'I didn't need to lodge' still show as outstanding at the ATO?

Because the ATO doesn't automatically know you weren't required to lodge - it only knows a return hasn't been received. From the ATO's side, a year with no return and no non-lodgment advice looks identical to a year that's simply overdue, which is why it keeps appearing on reminder letters and lodgement history checks. Submitting the non-lodgment advice is what actually tells the ATO the year is finished, rather than just missing.

Behind for years - which years need returns vs non-lodgment advices?

It depends on your income and circumstances in each specific year, so it's usually sorted year-by-year rather than assumed. Someone who's been out of the workforce for part of a multi-year gap might need full returns for the years they worked, and a non-lodgment advice for the years they had no income at all. A tax agent can check your ATO lodgement history and income data for each year and work out exactly which treatment applies, rather than you having to guess. If you're not sure how many years are actually involved, our guide on haven't lodged a tax return in years walks through what typically happens at each stage of a multi-year catch-up.

How do you submit a non-lodgment advice?

If you've got a mix of years, some needing returns and some needing non-lodgment advices, it's usually easiest to have this sorted in one engagement rather than piece by piece. Our how it works page explains how we check your full ATO history in one go, and our overdue tax returns guide covers the broader catch-up process if some years do need full returns. It's also worth knowing that unlodged years, unlike lodged ones, don't have a time limit protecting them - see our guide on how far back can the ATO go for the detail.

General information only - not personal tax, financial or legal advice. Consider your own circumstances or speak to a registered tax agent. Remission of penalties or interest and payment plans are decisions of the ATO and outcomes can't be guaranteed.