Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 900.185

What happens if you don't comply

  (1)   If you do not comply with a notice for a particular expense, you cannot deduct the expense. If you have already deducted it, your assessment may be amended to disallow the deduction.

  (2)   You do not commit an offence merely by not complying with the notice, despite section   8C of the Taxation Administration Act 1953 .

Table of sections

900 - 195   Commissioner's discretion to review failure to substantiate

900 - 200   Reasonable expectation that substantiation would not be required

900 - 205   What if your documents are lost or destroyed?


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