ITAA 1997 s 900

Claiming a deduction for additional running expenses incurred while working from home - ATO compliance approach

Penalty for failure to keep or retain records

Reconstructing records and making reasonable estimates for taxpayers affected by a disaster

Income tax: should a taxpayer who has incurred a tax loss or made a net capital loss for an income year retain records relevant to the ascertainment of that loss only for the record retention period prescribed under income tax law?

Income tax and fringe benefits tax: work related expenses: deductibility of expenses on clothing, uniform and footwear

Fringe benefits tax: employer clients of Universal Gift Card Pty Ltd who make use of Universal Gift Card Pty Ltd's Minor expenses card

Deductions and expenses: contributions to meals - shearing Industry

Income tax: should a taxpayer who has incurred a tax loss or made a net capital loss for an income year retain records relevant to the ascertainment of that loss only for the record retention period prescribed under income tax law?

Income tax - small cash gifts/donations made to the recent Boxing Day 2004 Tsunami appeal 'bucket collections'

Income tax: is a taxpayer required to substantiate the first $300 if the aggregate claim for employment-related expenses, car expenses and travel expenses incurred by the taxpayer in producing salary and wages exceeds the $300 limit?

Income tax: is a local government councillor who receives an allowance or other remuneration subject to the substantiation requirements of sections 82KZ and sections 82KUA to 82KY in relation to expenses he or she incurs in carrying out council duties?

Camping allowance - eligibility for the exception from substantiation

Substantiation - written evidence from a supplier that does not contain date of purchase