Income Tax Assessment Act 1997

CHAPTER 5 - ADMINISTRATION  

PART 5-30 - RECORD-KEEPING AND OTHER OBLIGATIONS  

Division 900 - Substantiation rules  

Subdivision 900-H - Relief from effects of failing to substantiate  

SECTION 900-195  

900-195   Commissioner's discretion to review failure to substantiate  
Not doing something necessary to follow the rules in this Division does not affect your right to a deduction if the nature and quality of the evidence you have to substantiate your claim satisfies the Commissioner:

(a) that you incurred the expense; and

(b) that you are entitled to deduct the amount you claim.