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 business travel expense is a travel expense, in so far as you incur it in producing your assessable income other than salary or wages.4-2(2) ``Travel expense''.
An expense is a travel expense if you incur it for travel by you that involves you being away from your ordinary residence for at least one night. The travel may be within or outside Australia.4-2(3) Salary and wages travel expenses excluded.
In so far as you incur travel expenses in producing your salary and wages, the expenses are not treated as business travel expenses. Instead, they are dealt with as work expenses in Division 2 .4-2(4) Travel allowance expenses excluded.
Travel allowance expenses are not treated as business travel expenses. They too are dealt with as work expenses in Division 2 .4-2(5) 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. 4-2(6) Non-deductible expenses excluded.
An expense is not a business travel expense unless it qualifies as a deduction under some provision of this Act outside this Schedule.4-2(7) ``Salary or wages''.
In this Division, ``salary or wages'' has the same meaning as in section 221A .