INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 3 - Deductions  

Subdivision F - Substantiation of certain expenses of years of income up to and including 1993-94  

SECTION 82KTD  

82KTD   DEEMED SPECIFICATION OF MATTERS IN ODOMETER RECORDS  
Where:

(a) odometer records are purportedly maintained by or on behalf of a taxpayer in relation to a motor vehicle for a period; and

(b) the taxpayer, or a person acting on behalf of the taxpayer, fails, through inadvertence, to enter, as mentioned in the definition of odometer records in subsection 82KT(1) , particulars of the make, model and engine capacity of the motor vehicle or, if paragraph 82KTJ(1)(b) applies, of both the original car and the replacement car referred to in that paragraph;

the Commissioner may determine that particulars of that kind specified by the taxpayer in a document lodged with the Commissioner shall be treated, for the purposes of this Subdivision, as if they had been entered in those odometer records.