Your taxable income, as shown on your Australian Taxation Office (ATO) Notice of Assessment, must be at least the minimum income threshold. We will list this in the relevant regulatory instrument for that income year. The legislative instrument specifies the income thresholds and exemptions.
We can’t accept amounts below the threshold unless you show us evidence of an exemption.
If you applied on or after 1 July 2021
You must have met the minimum income threshold for at least 3 completed financial years in the 5 years immediately before you apply. One of these years must be your most recently completed financial year.
If you applied before 1 July 2021
You must have met the minimum income threshold for each of the 4 completed financial years before you apply.
Claim an income exemption
If you want to claim an exemption from the income requirement, you must still submit your ATO Notices of Assessment.
Family Court/parenting plan exemption
You can claim an exemption from the income requirement if you can’t leave Australia because the Family Court of Australia has given you primary care of a child and you are not allowed to take the child out of the country.
Compensation claim exemption
You can claim an exemption to the income requirement if you:
- are being compensated for an injury that prevents you earning the income threshold, and
- the compensation (or your rehabilitation) would cease if you returned to New Zealand
Parental or carer’s leave waiver
You can claim an exemption to the income requirement if you:
- are on approved parental or carer’s leave, and
- earned no less than the income threshold immediately before you went on leave, and
- have (or are going to) resume earning an income no less than the income threshold
COVID-19 income exemption
You can claim an exemption to the income requirement if you:
- can prove that your income for the 2019-20 financial year was adversely affected by the COVID-19 pandemic. This could be by giving us documents that show:
- you received JobSeeker/JobKeeper during the 2019-20 financial year
- you can show evidence that your employment and/or income was reduced because of the COVID-19 pandemic
Income exemptions you can’t claim
We can’t consider other exemption claims
The grounds for an income exemption are set by legislation we cannot consider a request for an exemption on any other grounds than those set out above. Examples of ineligible claims include but are not limited to:
- Salary sacrifice arrangements
- Part time work arrangements associated with child care or other carer responsibilities
- Resigning from work in lieu of taking approved leave
- Combining incomes to satisfy the income threshold
- Injuries and associated time off of work that are not linked to a compensation claim
- Financial hardship including self-employment
- Redundancy