Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 900.175

Commissioner may tell you to produce your records

  (1)   The Commissioner may give you a written notice telling you to produce records of expenses specified in the notice. The records must be ones that you have to retain for the * retention period: you do not have to produce records if the retention period for those records is over.

  (2)   The notice must give you 28 days or more to comply, starting on the day after the notice is given. The Commissioner may allow you more time to comply with the notice.


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