In what tax year can he claim the deduction

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Question - Calvin saw a tax agent in May 2020 to have his 2012 Tax return prepared and lodged.

He paid $180 for the lodgement. In what tax year can he claim the deduction?

A. 2019-20

B. He cannot claim as it's beyond the 4 year period of review for individual taxpayers

C. He is required to amend his 2013 tax return to claim the deduction.

Reference no: EM132562811

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