INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
SCHEDULE 2B
Division 5
-
Written evidence
SECTION 5-2
5-2
CHOOSING A WAY
Each of the following sections has a set of rules for a particular way of getting written evidence. Which ones you can use depends on the type of expense. You only need to use one set of rules to support an expense.
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 |
Each of the following sections has a set of rules for a particular way of getting written evidence. Which ones you can use depends on the type of expense. You only need to use one set of rules to support an expense.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.