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

Question $6$Answer

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

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

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$).$

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