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  

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History

Subdiv F heading amended by No 30 of 1995.

Subdiv F inserted by No 173 of 1985.

SECTION 82KTC  

82KTC   DEEMED SPECIFICATION OF MATTERS IN CAR RECORDS  
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.

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History

S 82KTC substituted by No 95 of 1988 and inserted by No 62 of 1987.

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