Income Tax Assessment Act 1997
CHAPTER 5
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ADMINISTRATION
PART 5-30
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RECORD-KEEPING AND OTHER OBLIGATIONS
Division 900
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Substantiation rules
Subdivision 900-A
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Application of Division
SECTION 900-5
Application of the requirements of Division 900
900-5(1)
The requirements of this Division apply to an individual.
900-5(2)
They also apply to a partnership that includes at least one individual, as if the partnership were an individual.
900-5(3)
They do not apply to any other entity.
The requirements of this Division apply to an individual.
900-5(2)
They also apply to a partnership that includes at least one individual, as if the partnership were an individual.
900-5(3)
They do not apply to any other entity.
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