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 5 - Written evidence  

SECTION 5-1   THE KEY PRINCIPLE  
If you have to get written evidence to support a claim for a deduction, you must use one of the following ways:

(a) evidence from the supplier;

(b) evidence you record yourself for:

• small expenses; or

• expenses considered otherwise too hard to substantiate;

(c) evidence on a group certificate.

5-2 Choosing a way

5-3 Time limits

5-4 Written evidence from supplier

5-5 Written evidence of depreciation expense

5-6 Evidence of small expenses

5-7 Evidence of expenses considered otherwise too hard to substantiate

5-8 Evidence on a group certificate