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 5-7   EVIDENCE OF EXPENSES CONSIDERED OTHERWISE TOO HARD TO SUBSTANTIATE  

5-7(1)   [Small expenses rules apply]  

If the Commissioner considers it unreasonable to expect you to have got written evidence of an expense in any other way permitted by this Division, you can use the method in section 5-6 to get written evidence of your claim.

5-7(2)   [Limits do not apply]  

The expense may be more than $10 and does not count towards the $200 limit in section 5-6 .