If you have a tax file number, you have to lodge something every year. If you are not required to lodge, you still need to lodge a non-lodgement advice.
You have to a tax return if you are an Australian resident for taxation purpose and are an Australian, Permanent visa holer, 457 visa holder, student visaholder and:
- Your taxable income is more than $18,200.
- Tax is withheld from your income regardless of your income
- You earned at least $1 by your ABN
- You have PAYG income tax instalment
- You have franked dividend
- You have distribution from a managed fund, trust or partnership
There are other 14 cases where you are required to lodge a tax return.
You need to lodge at least non-lodgement advice to ATO even if you are not requred to lodge a tax return.