Taxation Determination

TD 93/12W

Income tax: substantiation: what are the consequences if a taxpayer fails to respond to a notice to produce documentary evidence, issued under subsection 82KZA(2) of the Income Tax Assessment Act 1936 ?

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FOI status:

may be releasedFOI number: I 1213924

Notice of Withdrawal

Taxation Determination TD 93/12 is withdrawn with effect from today.

Section 900 -185 of the Income Tax Assessment Act 1997 provides a clear answer to the question being addressed by this Determination. This answer is in accordance with the Commissioner's interpretation as outlined in this Determination which applied to the Income Tax Assessment Act 1936.

Commissioner of Taxation
20 August 1997

Previously issued as Draft TD 92/D209

References

ATO references:
NO BANTD13

ISSN 1038 - 8982

Subject References:
penalties
penalty tax
substantiation

Legislative References:
ITAA 82KZA(2)
ITAA 82KZA(3)
ITAA 82KZA(4)
ITAA 170AA

TD 93/12W history
  Date: Version: Change:
  28 January 1993 Original ruling  
You are here 20 August 1997 Withdrawn  

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