Legislation

ITAA 1936 s 358-20(3) of Schedule 1 to the Taxation Administration Act 1953, section 82A

ATO documents that consider ITAA 1936 s 358-20(3) of Schedule 1 to the Taxation Administration Act 1953, section 82A

1 document

Income tax: if a taxpayer claims a deduction for self education expenses under section 8-1 of the Income Tax Assessment Act 1997 , is the amount of $250 spent, but disallowed as a deduction under section 82A of the Income Tax Assessment Act 1936 , excluded from the substantiation provisions?