Income Tax Assessment Act 1997
CHAPTER 5
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ADMINISTRATION
PART 5-30
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RECORD-KEEPING AND OTHER OBLIGATIONS
Division 900
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Substantiation rules
Subdivision 900-G
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Retaining and producing records
SECTION 900-165
900-165
The retention period
Whenever you are required to retain records of an expense under this Division or Division 28 , you need to retain the records for 5 years.
Whenever you are required to retain records of an expense under this Division or Division 28 , you need to retain the records for 5 years.
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