Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 900.180

  (1)   To comply with the notice, you must produce to the Commissioner, for each of the expenses, the material that this Division or Division   28 requires you to retain during the * retention period.

  (2)   You must also produce a summary that, for each expense for which you produce written evidence (see Subdivision   900 - E):

  (a)   notes the expense; and

  (b)   has a cross - reference to the written evidence of the expense; and

  (c)   summarises the particulars set out in the written evidence; and

  (d)   if the expense was in a foreign currency--shows the amount of the expense in Australian currency.

The summary must be in English in a form approved by the Commissioner.