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 1-2   APPLICATION  

1-2(1)   [Individual taxpayer]  

This Schedule applies to you if you are an individual taxpayer.

1-2(2)   [Partnership]  

It also applies to a partnership that includes at least one individual, as if the partnership were an individual taxpayer.

1-2(3)   [Trustee excluded]  

It does not apply to an individual as a trustee.


View surrounding sectionsView surrounding sectionsBack to top


This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.