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 82KZAA   RELIEF FROM SUBSTANTIATION REQUIREMENTS IN SPECIAL CIRCUMSTANCES  

82KZAA(1)   [Substantiation sections not applicable]  

Where:

(a) a taxpayer claims to have incurred an expense during a year of income; and

(b) having regard to:

(i) the nature and quality of evidence that the taxpayer has available to substantiate the claim; and

(ii) special circumstances affecting the taxpayer, including, but not limited to, the following:

(A) the extent to which the taxpayer attempted to comply with the substantiation sections;

(B) whether the taxpayer's failure to comply with the substantiation sections was inadvertent or deliberate;

the Commissioner, in the course of reviewing the claim after the making of the assessment of the taxpayer's taxable income of the year of income, is satisfied that:

(iii) the expense was incurred by the taxpayer during the year of income; and

(iv) it would be unreasonable for the substantiation sections to apply in relation to the taxpayer in relation to the expense; and

(c) the Commissioner's review is undertaken:

(i) of the Commissioner's own motion; or

(ii) in considering an objection against the assessment of the taxpayer's taxable income of the year of income; or

(iii) in considering whether to make an amendment of the assessment of the taxpayer's taxable income of the year of income in response to a request made by the taxpayer before the commencement of this section;

the substantiation sections do not apply in relation to the taxpayer in relation to the expense.

82KZAA(2)   [Assessment deemed made]  

For the purposes of this section, the Commissioner is taken to have made an assessment of the taxpayer's taxable income of the year of income if the Commissioner has served notice in respect of the taxpayer to the effect that:

(a) the taxpayer's taxable income of the year of income is nil; or

(b) no tax is payable on the taxpayer's taxable income of the year of income.

82KZAA(3)   [Application under s 188(1) or (2)]  

Where:

(a) a taxpayer makes an application under subsection 188(1) or (2) , as in force immediately before the commencement of section 113 of the Taxation Laws Amendment Act (No. 3) 1991 ; and

(b) the period referred to in the subsection concerned ended before the commencement of this section;

the following provisions have effect:

(c) the Commissioner, the Tribunal or the Federal Court of Australia, as the case requires, when making a decision on the application, must disregard subsection (1) of this section;

(d) if the Commissioner, the Tribunal or the Federal Court of Australia, as the case requires, grants the application:

(i) the taxpayer's objection has no effect to the extent that it relates to grounds based on subsection (1) of this section; and

(ii) the Tribunal or the Federal Court of Australia, when making a decision under:

(A) paragraph 190(a) of this Act, as in force immediately before the commencement of section 113 of the Taxation Laws Amendment Act (No. 3) 1991 ; or

(B) paragraph 14ZZK(a) or 14ZZO(a) of the Taxation Administration Act 1953 , as the case requires;

must disregard subsection (1) of this section.

82KZAA(4)   [Application of section]  

This section applies to an expense incurred before, at or after the commencement of this section.