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Taxation Laws Amendment Bill (No. 4) 1990

Taxation Laws Amendment Act (No. 4) 1990

Supplementary Explanatory Memorandum

(Circulated by the authority of the Minister for Industry, Technology and Commerce, Senator the Hon John Button)


This supplementary explanatory memorandum explains the amendment proposed to the Taxation Laws Amendment Bill (No. 4) as introduced into the Senate.

The amendment proposes relief where a taxpayer fails to comply with the substantiation requirements of Subdivision F of Division 3 of Part III of the Income Tax Assessment Act 1936.

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