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Other reasons
You must lodge a tax return if any of the following applied to you:
You had a reportable fringe benefits amount on your PAYG payment summary - individual non-business or PAYG payment summary - foreign employment.
You had reportable employer superannuation contributions on your PAYG payment summary - individual non-business or PAYG payment summary - foreign employment or PAYG payment summary - business and personal services income.
You were entitled to the private health insurance tax offset; see question T5 - Private health insurance.
You carried on a business.
You made a loss or you can claim a loss you made in a previous year.
You were 60 years old or older and you received an Australian superannuation lump sum that included an untaxed element.
You were under 60 years old and you received an Australian superannuation lump sum that included a taxed element or an untaxed element.
You were entitled to a distribution from a trust or you had an interest in a partnership and the trust or partnership carried on a business of primary production.
You were an Australian resident for tax purposes and you had exempt foreign employment income and $1 or more of other income. (Question 20 - Foreign source income and foreign assets or property explains what is meant by 'exempt foreign employment income'. For the 2009-10 income year and subsequent years, there are changes limiting the exemption for foreign employment income.)
You are a special professional covered by the income averaging provisions. These provisions apply to authors of literary, dramatic, musical or artistic works, inventors, performing artists, production associates and active sportspeople
You received income from dividends or distributions exceeding $6,000 (or $416 if you were under 18 years old on 30 June 2011) and you had:
franking credits attached, or
amounts withheld because you did not quote your tax file number or Australian business number to the investment body. |
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发表于 29-6-2011 22:02:54
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