Income Tax Assessment Act 1997
SECTION 900-175 Commissioner may tell you to produce your records 900-175(1)
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.
900-175(2)
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.
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