Why further returns may not be necessary
There are numerous reasons why further returns are not necessary – for example, your client may be:
- an individual who has derived income below the relevant threshold and will remain at this level in future years
- an individual who has retired and whose continuing sole source of income is a full government pension
- a non-individual that ceased operations before the current year of lodgment, such as a company that was deregistered in December 2022.
Your client must lodge if, for at least one day in the 2024 year, they were either a liable parent or carer (other than a non-parent carer) entitled to child support, unless both of the following apply:
- they received Australian Government pensions, allowances or payments for the entire financial year
- their income was less than $28,464.
How to notify us
You can notify us that further returns are not necessary, using either:
- a non-lodgment advice in Online services for agents
- the client update transaction in practitioner lodgment service.
When further returns are not necessary, we will apply an end date to your client's income tax role in our internal processing system.
If we have issued a lodgment demand you cannot submit a RNN or further return not necessary (FRNN) (non-lodgment advice) online. However, you can post an advice indicating the reasons why a return is not required to:
Australian Taxation Office
PO Box 327
ALBURY NSW 2640
Fringe benefits tax returns
You can use the FBT non-lodgment advice form to advise us that lodgment is not required for multiple years and clients. Send your completed form via Practice mail in Online services for agents.
You should notify us as early as possible as processing may take up to 28 days around peak lodgment dates.
We cannot process a non-lodgment notice if either:
- there is a credit on your client's FBT account
- FBT instalments have been paid.
In these circumstances, lodging a nil FBT return will allow the credit to be refunded to your client as quickly as possible.