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 However, if you do not quote one in certain situations: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