SECTION 900-15 Getting written evidence
(a) it must qualify as a deduction under some provision of this Act outside this Division; and
(b) you need to substantiate it by getting written evidence.
Subdivision 900-E tells you about the evidence you need.
To find out whether an expense qualifies as a deduction under this Act, see Division 8 (Deductions).
(a) getting written evidence of it under Subdivision 900-E; or
Subdivision 28-H tells you about odometer records.
In certain circumstances (for example, under a hire purchase agreement) the notional buyer of property is taken to be its owner (see subsection 240-20(2)).
S 900-15(2) amended by No 72 of 2001.