INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
TABLE OF DIVISIONS
|2||Substantiating work expenses|
|3||Substantiating car expenses|
|4||Substantiating business travel expenses|
|7||Retaining and producing records|
|8||Relief from effects of failing to substantiate|
|9||Award transport payments|
The retention period is automatically extended if one of the following types of dispute relating to the expense is unresolved when the 5 years end:
(a) an objection; or
(b) a review or appeal arising from an objection; or
(c) a request for amendment of an assessment.
The extension lasts until the dispute is resolved.
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