Taxation Ruling

TR 97/24A1 - Addendum

Income tax: relief from the effects of failing to substantiate


This Addendum amends Taxation Ruling TR 97/24 as a result of the withdrawal of IT 2645.

TR 97/24 is amended as follows:

1. Paragraph 8

Omit heading and paragraph.

2. Paragraph 11

Omit heading and paragraph.

3. Paragraph 30

Omit 'the 1936 Act'; substitute 'the Income Tax Assessment Act 1936 (the 1936 Act)'.

4. Table of contents


other Rulings on this topic IT 2645
Cross-references 8
Previous Rulings 11

Commissioner of Taxation
25 May 2011


ATO references:
NO 1-20UT3DV

ISSN 1038-8982