INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
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 |
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.
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