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  

SECTION 900-160   What this Subdivision is about  

This Subdivision tells you how long you need to retain records of an expense and when you have to produce those records.


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