INCOME TAX ASSESSMENT ACT 1997 - SECT 900.195 Commissioner's discretion to review failure to substantiate

INCOME TAX ASSESSMENT ACT 1997 - SECT 900.195

    Not doing something necessary to follow the rules in this Division does not affect your right to a deduction if the nature and quality of the evidence you have to substantiate your claim satisfies the Commissioner:

  (a)   that you incurred the expense; and

  (b)   that you are entitled to deduct the amount you claim.