Income Tax Assessment Act 1997

CHAPTER 5 - ADMINISTRATION  

PART 5-30 - RECORD-KEEPING AND OTHER OBLIGATIONS  

Division 900 - Substantiation rules  

Subdivision 900-G - Retaining and producing records  

Operative provisions

SECTION 900-170  

900-170   Extending the retention period if an expense is disputed  
The *retention period is automatically extended if one of the following types of dispute relating to the expense is unresolved when the 5 years end:

(a) an objection;

(b) a review or appeal arising from an objection;

(c) a request for amendment of an assessment.

The extension lasts until the dispute is resolved.