Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 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

  (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 However, if you do not quote one in certain situations: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.