INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
TABLE OF DIVISIONS
|2||Substantiating work expenses|
|3||Substantiating car expenses|
|4||Substantiating business travel expenses|
|7||Retaining and producing records|
|8||Relief from effects of failing to substantiate|
|9||Award transport payments|
A work expense is an expense you incur in producing your salary or wages.2-2(2) Travel allowance expenses included.
(a) be for accommodation or for food or drink; or
(b) be incidental to the travel. 2-2(3) [Definition]
(a) that you incur for travel away from your ordinary residence that you undertake in the course of your duties as an employee; and
(b) that are expenses for accommodation or for food or drink, or are incidental to the travel.
The travel may be within or outside Australia.2-2(4) Meal allowance expenses included.
Meal allowance expenses count as work expenses. A meal allowance expense is an expense that you incur for food or drink that is covered by a meal allowance.2-2(5) [Meal allowance]
A meal allowance is an allowance that your employer pays or is to pay to you as an employee to enable you to buy food or drink. However, an allowance is not a meal allowance if it is a travel allowance or part of one.2-2(6) Motor vehicle expenses excluded.
(a) an expense incurred, or a payment made, in respect of travel outside Australia; or
(b) a taxi fare or similar expense. 2-2(7) Other types of expense included.
(a) depreciation of property you own and that is used, or is installed ready for use, by you in order to produce your salary or wages;
(b) an expense you incur that qualifies as a deduction under section 74 (Election expenses of candidates for Parliament) or 74A (Election expenses of candidates for local governments). 2-2(8) Non-deductible expenses excluded.
An expense is not a work expense unless it qualifies as a deduction under some provision of this Act outside this Schedule.2-2(9) ``Salary or wages'', ``employer'' and ``employee''.
In this Division, ``salary or wages'' , ``employer'' and ``employee'' have the meanings given by section 221A .