INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

SCHEDULE 2B  

Substantiation rules

TABLE OF DIVISIONS

1	Introduction
2	Substantiating work expenses
3	Substantiating car expenses
4	Substantiating business travel expenses
5	Written evidence
6	Travel records
7	Retaining and producing records
8	Relief from effects of failing to substantiate
9	Award transport payments

Division 1 - Introduction  

SECTION 1-1   THE KEY PRINCIPLE  

To deduct certain types of expense, you need to substantiate them under this Schedule:

For this type of expense …	… see:
• work expenses	Division 2
• car expenses	Division 3
• business travel expenses	Division 4

There are exceptions to these requirements:

• Division 2 has some specific exceptions about work expenses.

• Division 8 provides for relief from the effects of failing to substantiate.

• Division 9 has an exception about certain expenses related to award transport payments.