Which of the following statements is LEAST consistent with section on the lecture on Preparing a Tax Return and other relevant sections:

The Australian Taxation Office (ATO) is responsible for administration and enforcement of the Australian income tax system.

The Australian income tax system is a self-assessment system.

If someone did not pay any income tax during the year but has earned some assessable income then they must lodge an income tax return to the Australian Taxation Office (ATO).

Individuals can lodge their tax return themselves through the myTax online service and the deadline is normally 31 October (for the previous financial year).