Income Tax Assessment Act 1997
SECTION 900-180 How to comply with a notice 900-180(1)
To comply with the notice, you must produce to the Commissioner, for each of the expenses, the material that this Division or Division 28 requires you to retain during the *retention period.
900-180(2)
You must also produce a summary that, for each expense for which you produce written evidence (see Subdivision 900-E ):
(a) notes the expense; and
(b) has a cross-reference to the written evidence of the expense; and
(c) summarises the particulars set out in the written evidence; and
(d) if the expense was in a foreign currency - shows the amount of the expense in Australian currency.
The summary must be in English in a form approved by the Commissioner.
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