Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) To comply with the notice, you must produce to the Commissioner, for each of the expenses, the material that this Division or Division 28 requires you to retain during the * retention period.
(2) You must also produce a summary that, for each expense for which you produce written evidence (see Subdivision 900 - E):
(a) notes the expense; and
(b) has a cross - reference to the written evidence of the expense; and
(c) summarises the particulars set out in the written evidence; and
(d) if the expense was in a foreign currency--shows the amount of the expense in Australian currency.
The summary must be in English in a form approved by the Commissioner.