S 3-10(1) amended by
No 97 of 2008
, s 3 and Sch 3 item 45, by substituting
income tax returns
in para (b), effective 3 October 2008.
Tax file numbers
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 However, if you do not quote one in certain situations: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.