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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 5 - ADMINISTRATION  

PART 5-30 - RECORD-KEEPING AND OTHER OBLIGATIONS  

Division 900 - Substantiation rules  

Subdivision 900-E - Written evidence  

Operative provisions

SECTION 900-130  Evidence of expenses considered otherwise too hard to substantiate  

 ITAA 36

900-130(1)  

If the Commissioner considers it unreasonable to expect you to have got written evidence of an expense in any other way permitted by this Subdivision, you can use the method in section 900-125 to get written evidence of your claim.

900-130(2)  

The expense may be more than $10 and does not count towards the $200 limit in section 900-125 .

 



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