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 However, if you do not quote one in certain situations: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