26 May 11
Relief from effects of failing to substantiate - Addendum to TR 97/24
On 25 May 2011 the ATO issued an Addendum to Taxation Ruling TR 97/24, entitled “Income tax: relief from the effects of failing to substantiate”. The Addendum is TR 97/24A1.
The Addendum amends Taxation Ruling TR 97/24 as a result of the withdrawal of IT 2645.