Document ID: chunk:federal_register_of_legislation:C2025C00029:front:0:p12
Version: federal_register_of_legislation:C2025C00029
Segment Type: other
Provision Reference: 
Character Range: 30321–32892

Act 1986 and Part VIIB of the Income Tax Assessment Act 1936.
Note 2: Income tax is imposed by the Income Tax Act 1986 and the other Acts referred to in the definition of income tax in section 995‑1.
 (2) Most entities have to pay instalments of income tax before the income tax they actually have to pay can be worked out.
 (3) This Act answers these questions:
 1. What instalments of income tax do you have to pay? When and how do you pay them?
See Schedule 1 to the Taxation Administration Act 1953.
 2. How do you work out how much income tax you must pay?
See Division 4, starting at section 4‑1.
 3. What happens if your income tax is more than the instalments you have paid? When and how must you pay the rest?
 See Division 5 of this Act and Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.
 4. What happens if your income tax is less than the instalments you have paid? How do you get a refund?
See Division 3A of Part IIB of the Taxation Administration Act 1953.
 5. What are your other obligations as a taxpayer, besides paying instalments and the rest of your income tax?
 See section 3‑10.
 6. Do you have any other obligations under the income tax law?
 See section 3‑15.
 7. If a dispute between you and the Commissioner of Taxation cannot be settled by agreement, what procedures for objection, review and appeal are available?
 See Part IVC (sections 14ZL to 14ZZS) of the Taxation Administration Act 1953.

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 However, if you do not quote one in certain situations: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

3‑15  Your obligations other than as a taxpayer
  Your main obligations under the income tax law, other than as a taxpayer are:
                  * in certain situations, to deduct from money you owe to another person, and to remit to the