Document ID: chunk:federal_register_of_legislation:C2025C00029:section:6:p12
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 6 (pt 12/18)
Character Range: 7625375–7628103

by not complying with the notice, despite section 8C of the Taxation Administration Act 1953.

Subdivision 900‑H—Relief from effects of failing to substantiate

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?

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.

900‑200  Reasonable expectation that substantiation would not be required
  Not doing something necessary to follow the rules in this Division does not affect your right to deduct an amount if the only reason was that you had a reasonable expectation that you would not need to do it in order to be able to deduct that amount.

900‑205  What if your documents are lost or destroyed?
 (1) If you have a complete copy of a document that is lost or destroyed during the *retention period, it is treated as the original from the time of the loss or destruction.
 (2) If you don't have such a copy, but the Commissioner is satisfied that you took reasonable precautions to prevent the loss or destruction, the rest of this section explains what to do.
 (3) If the lost or destroyed document was a travel record, log book or other document that is not written evidence of an expense under Subdivision 900‑E, you do not need to replace it; your deduction is not affected by your failing to retain or produce the document.
 (4) If the lost or destroyed document was written evidence, you must try to get a substitute document that meets all the original requirements (except the time limit for getting the original).
 (5) If you succeed, your deduction is not affected by your failing to retain or produce the original document. The substitute document is treated as the original from the time of the loss or destruction.
 (6) If it is not reasonably possible to succeed, your deduction is not affected by your failing to retain or produce the original document.
 (7) If it is reasonably possible for you to get a substitute document, but you don't get one, this section does not protect you from the consequences of failing to retain or produce the original.

Subdivision 900‑I—Award transport payments

Guide to Subdivision 900‑I

900‑210  What this Subdivision is about

      This Subdivision tells you when you can deduct an expense related to an award transport payment