Income Tax Assessment Act 1997

CHAPTER 5 - ADMINISTRATION  

PART 5-30 - RECORD-KEEPING AND OTHER OBLIGATIONS  

Division 900 - Substantiation rules  

Subdivision 900-G - Retaining and producing records  

Operative provisions

SECTION 900-185   What happens if you don't comply  

900-185(1)  
If you do not comply with a notice for a particular expense, you cannot deduct the expense. If you have already deducted it, your assessment may be amended to disallow the deduction.

900-185(2)  
You do not commit an offence merely by not complying with the notice, despite section 8C of the Taxation Administration Act 1953 .


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