Income Tax Assessment Act 1997



Division 900 - Substantiation rules  

Subdivision 900-H - Relief from effects of failing to substantiate  

SECTION 900-195   900-195   Commissioner's discretion to review failure to substantiate  
Not doing something necessary to follow the rules in this Division does not affect your right to a deduction if the nature and quality of the evidence you have to substantiate your claim satisfies the Commissioner:

(a) that you incurred the expense; and

(b) that you are entitled to deduct the amount you claim.


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