Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If you do not comply with a notice for a particular expense, you cannot deduct the expense. If you have already deducted it, your assessment may be amended to disallow the deduction.
(2) You do not commit an offence merely by not complying with the notice, despite section 8C of the Taxation Administration Act 1953 .
Table of sections
900 - 195 Commissioner's discretion to review failure to substantiate
900 - 200 Reasonable expectation that substantiation would not be required
900 - 205 What if your documents are lost or destroyed?