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 However, if you do not quote one in certain situations: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

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