INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 3 - Deductions  

Subdivision F - Substantiation of certain expenses of years of income up to and including 1993-94  

SECTION 82KTD  

82KTD   DEEMED SPECIFICATION OF MATTERS IN ODOMETER RECORDS  
Where:


(a) odometer records are purportedly maintained by or on behalf of a taxpayer in relation to a motor vehicle for a period; and


(b) the taxpayer, or a person acting on behalf of the taxpayer, fails, through inadvertence, to enter, as mentioned in the definition of odometer records in subsection 82KT(1) , particulars of the make, model and engine capacity of the motor vehicle or, if paragraph 82KTJ(1)(b) applies, of both the original car and the replacement car referred to in that paragraph;

the Commissioner may determine that particulars of that kind specified by the taxpayer in a document lodged with the Commissioner shall be treated, for the purposes of this Subdivision, as if they had been entered in those odometer records.


 

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.