Income Tax Assessment Act 1997
SECTION 900-185 What happens if you don't comply 900-185(1)
If you do not comply with a notice for a particular expense, you cannot deduct the expense. If you have already deducted it, your assessment may be amended to disallow the deduction.
900-185(2)
You do not commit an offence merely by not complying with the notice, despite section 8C of the Taxation Administration Act 1953 .
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