Taxation Ruling IT 2482A - Addendum - Income tax : credit card receipts: documentary evidence required to substantiate certain expenses



Ruling: Income Tax Ruling IT 2482 is amended by the following: Commissioner of Taxation 15 December 1994 BO CNN J36/354/1




"14. Relief from the above substantiation requirements may be given in special circumstances. This could be where, on review of the claim, the Commissioner is satisfied that the relief available under section 82KZAA should apply. The Commissioner's guidelines on the application of section 82KZAA are contained in Taxation Ruling IT 2645."


Related rulings: IT 2482