Taxation Ruling

TR 97/24A1 - Addendum

Income tax: relief from the effects of failing to substantiate

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Addendum

This Addendum amends Taxation Ruling TR 97/24 as a result of the withdrawal of IT 2645.

TR 97/24 is amended as follows:

1. Paragraph 8

Omit heading and paragraph.

2. Paragraph 11

Omit heading and paragraph.

3. Paragraph 30

Omit 'the 1936 Act'; substitute 'the Income Tax Assessment Act 1936 (the 1936 Act)'.

4. Table of contents

Omit:

other Rulings on this topic IT 2645

Cross-references 8

Previous Rulings 11

Commissioner of Taxation
25 May 2011

References

ATO references:
NO 1-20UT3DV