INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 3 - Deductions  

Subdivision F - Substantiation of certain expenses of years of income up to and including 1993-94  

SECTION 82KTBA   CAR RECORDS TO BE COMPLETED BEFORE LODGMENT DATE OF RETURN ETC.  

82KTBA(1)   [When matters not taken to have been specified in car records]  

For the purposes of this Act (other than section 223A ), a matter shall not be taken to have been specified or nominated in car records of a taxpayer for a year of income unless the matter was included in those records before the date of lodgment of the taxpayer's return for the year of income, or before such later date as the Commissioner allows.

82KTBA(2)   [Application of subsec (1)]  

Subsection (1) is subject to any other provision of this Subdivision that requires a particular matter to be treated as if it had been specified or nominated in car records of a taxpayer.