Income Tax Assessment Act 1997
CHAPTER 5
-
ADMINISTRATION
PART 5-30
-
RECORD-KEEPING AND OTHER OBLIGATIONS
Division 900
-
Substantiation rules
Subdivision 900-E
-
Written evidence
Operative provisions
SECTION 900-130 Evidence of expenses considered otherwise too hard to substantiate 900-130(1)
If the Commissioner considers it unreasonable to expect you to have got written evidence of an expense in any other way permitted by this Subdivision, you can use the method in section 900-125 to get written evidence of your claim.
900-130(2)
The expense may be more than $10 and does not count towards the $200 limit in section 900-125 .
SECTION 900-130 Evidence of expenses considered otherwise too hard to substantiate 900-130(1)
If the Commissioner considers it unreasonable to expect you to have got written evidence of an expense in any other way permitted by this Subdivision, you can use the method in section 900-125 to get written evidence of your claim.
900-130(2)
The expense may be more than $10 and does not count towards the $200 limit in section 900-125 .
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.