INCOME TAX ASSESSMENT ACT 1997 - SECT 900.1 What this Division is about

INCOME TAX ASSESSMENT ACT 1997 - SECT 900.1

This Division sets out the substantiation rules that apply to certain types of losses or outgoings.

Table of sections

900 - 5   Application of the requirements of Division   900

900 - 10   Substantiation requirement

900 - 12   Application to recipients and payers of certain withholding payments