The following information relates to transactions during the 2018/19 tax year.

• Graham and Hilary Yeomans, both Australian residents aged 40, derive net partnership income from their dry-cleaning business amounting to $30,000. Graham and Hilary do not use the services of a Registered Tax Agent for either their personal or business affairs
• Ian Roberts, a non-resident, received interest of $5,000 on an Australian investment. Non-resident withholding tax of $500 was deducted. Ian had no other Australian income or deductions during the year.
• Jerome Holmes, an Australian resident aged 14, received fully franked dividends of $210. He had no other income or deductions and did not use the services of a Registered Tax Agent.

For each tax payer, state whether or not they are required to lodge an income tax return for the 2018/19 tax year and if so, when the return must be lodged.