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.