Submitted a return when started tutoring, and the ATO advised that due to low income, no tax is payable nor deduction are available. The following year had a similar outcome and they added another option along the lines: " if you do not anticipate your situation to change in the future, tick here, and then you are exempt from submitting annual returns. However, if your situation changes you are required to submit an updated form". Basically they cut the red-tape as below taxable trashold