If you’re an Australian resident for tax purposes and you earned income during the previous financial year, you’ll likely need to lodge a tax return. The same goes for non-Australian residents who have earned income from within Australia. However, there are certain circumstances when you may not need to lodge a return to the ATO.
The ATO has a helpful online tool that will help you determine if you need to lodge a tax return, it takes no longer than 2 minutes to complete, find it here.