Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 900.130

Evidence of expenses considered otherwise too hard to substantiate

  (1)   If the Commissioner considers it unreasonable to expect you to have got written evidence of an expense in any other way permitted by this Subdivision, you can use the method in section   900 - 125 to get written evidence of your claim.

  (2)   The expense may be more than $10 and does not count towards the $200 limit in section   900 - 125.



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