3‑10 Your other obligations as a taxpaye3‑10 Your other obligations as a taxpayer

#### 3‑10 Your other obligations as a taxpayer (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 However, if you do not quote one in certain situations: you may become liable for instalments of income tax that would not otherwise have been payable; the amount of certain of your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.