If your taxable income is under the tax-free threshold of $18,200 you may still need to lodge an income tax return. 
Common reasons for this include, if you:
- were entitled to the private health insurance rebate but did not claim your full entitlement as a premium reduction;
- had a reportable fringe benefits amount on your PAYG payment summary;
- had reportable employer superannuation contributions on your PAYG payment summary;
- made a loss or can claim a loss made in a previous year;
- had tax withheld from any income you received in 2013-2014;
- were an Australian resident for tax purposes and had exempt foreign employment income and $1 or more of other income; and
- were a liable parent or a recipient parent under a child support assessment unless you received one or more of Australian Government allowances, pensions or payments (listed in question 5 or question 6) for the whole year and your income was less than $23,523.
