INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

SCHEDULE 2B  

Substantiation rules

TABLE OF DIVISIONS

1	Introduction
2	Substantiating work expenses
3	Substantiating car expenses
4	Substantiating business travel expenses
5	Written evidence
6	Travel records
7	Retaining and producing records
8	Relief from effects of failing to substantiate
9	Award transport payments

Division 7 - Retaining and producing records  

SECTION 7-3   COMMISSIONER MAY TELL YOU TO PRODUCE YOUR RECORDS  

7-3(1)   [Written notice]  

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.

7-3(2)   [Time for compliance]  

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.