Income Tax Assessment Act 1997

CHAPTER 1 - INTRODUCTION AND CORE PROVISIONS  

PART 1-2 - A GUIDE TO THIS ACT  

Division 3 - What this Act is about  

SECTION 3-10   Your other obligations as a taxpayer  

3-10(1)    
Besides paying instalments and the rest of your income tax, your main obligations as a taxpayer are:

(a) to keep records and provide information as required by:

• the Income Tax Assessment Act 1936 ; and

• Division 900 (which sets out substantiation rules) of this Act; and

(b) to lodge income tax returns as required by:

• the Income Tax Assessment Act 1936 .

Tax file numbers

3-10(2)    
Under Part VA of the Income Tax Assessment Act 1936 , a tax file number can be issued to you. You are not obliged to apply for a tax file number. However, if you do not quote one in certain situations:

• you may become liable for instalments of income tax that would not otherwise have been payable;

• the amount of certain of your instalments of income tax may be increased.