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INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 900.195
Commissioner's discretion to review failure to substantiate
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.
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