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 7-5   WHAT HAPPENS IF YOU DON'T COMPLY  

7-5(1)   [Deduction not allowed]  

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.

7-5(2)   [No offence]  

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