ATO late lodgement penalty: up to $364 per 28 days, capped at $1,820 per document · interest 11.43% p.a. compounding daily · See how to remit them →
What a non-lodgment advice does
Every year the ATO expects either a return or an explanation. Silence looks identical to avoidance: reminder letters, then overdue return escalation, for a year you may not have owed anything on at all. The NLA is the explanation. It closes the year in the ATO's system, keeps your lodgment record clean, and costs nothing.
Who can submit one
Generally you can lodge an NLA for a year where all of the following hold:
| Condition | Detail |
|---|---|
| Income under the threshold | Taxable income below $18,200 for the year |
| No tax withheld | No PAYG amounts to refund. If tax was withheld, lodge a return instead, that is your money |
| No other lodgment triggers | No ABN business activity, no capital gains, no reportable super or fringe benefits items, no rental activity |
| Not a payee of certain payments | Some government payments and situations still require a return regardless of income |
How to submit a non-lodgment advice
Submitting a non-lodgment advice
Sign in to myGov and open ATO online services
Go to Tax, then Lodgments, then Non-lodgment advice. You need a myGov account linked to the ATO.
Select the year or years
You can complete multiple past years in one sitting. Each year is confirmed separately.
Choose the reason and submit
Pick the reason you were not required to lodge, confirm the declaration and submit. Confirmation appears immediately.
Use a tax agent for mixed backlogs
If some years need real returns and others only need an NLA, an agent sequences them correctly so nothing is lodged out of order. The paper form (NAT 2586) is a slow last resort.
NLAs and multi-year catch-ups
For anyone years behind, the NLA is the workload shrinker. A five-year backlog often turns out to be two real returns and three NLA years. Sort each year before preparing anything: the decision rules are in do I need to lodge a tax return?, and the full catch-up sequence is in the overdue tax returns guide.
An NLA also removes failure to lodge penalty exposure for the years it covers, which is another reason to file them rather than leave the years hanging.
Rates and ATO process checked August 2026.
Frequently asked questions
What is a non-lodgment advice?
Can I submit a non-lodgment advice for past years?
Should I lodge an NLA if tax was taken out of my pay?
Does a non-lodgment advice affect Centrelink or child support?
What if I submit an NLA and later realise I needed to lodge?
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.