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 4 - Substantiating business travel expenses  

SECTION 4-3   GETTING WRITTEN EVIDENCE  

4-3(1)   [Business travel expense]  

To deduct a business travel expense, you need to substantiate it by getting written evidence. Division 5 tells you about the evidence you need.

4-3(2)   [Travel records]  

In addition, you need to keep travel records if your expense is for travel that involves you being away from your ordinary residence for 6 or more nights in a row. Division 6 tells you about travel records.

4-3(3)   [Fuel or oil expense]  

If your expense is for fuel or oil, you have a choice of either:

(a) getting written evidence of it under Division 5 ; or

(b) keeping odometer records for the period when you owned or leased the car in the income year.

Division 8 of Schedule 2A tells you about odometer records.