INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
Where a taxpayer fails, through inadvertence, to specify any or all of the following matters in car records of the taxpayer for a year of income:
(a) a period of a kind mentioned in the definition of applicable log book period in subsection 82KT(1) ;
(b) a nomination of the kind mentioned in subsection 82KTJ(1) or particulars of such a nomination;
(c) a percentage of a kind mentioned in section 82KUB or 82KUC ;
the Commissioner may determine that a period, nomination, particular or percentage of that kind specified by the taxpayer in a document lodged with the Commissioner shall be treated, for the purposes of this Subdivision, as if it had been specified by the taxpayer in those car records.