A T O home
Legal Database
Search   
for 
 
Access the database 
Browse database
Searches  
View last document
Quick access 
View legislation
View a document
Email Cross Reference Material Previous/Next Section Contents Previous/Next Result
Printable version
Printable
version

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.
 View history reference

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 However, if you do not quote one in certain situations: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

 



This information is provided by CCH Australia Limited. View the disclaimer and notice of copyright.
Top of page
More information on page