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 9 - Award transport payments  

SECTION 9-3   DEFINITION OF ``AWARD TRANSPORT PAYMENT''  

9-3(1)   ``Award transport payment''.  

An award transport payment is a transport payment covering particular travel that was paid under an industrial instrument that was in force on 29 October 1986.

9-3(2)   ``Transport payment''.  

A transport payment is an amount your employer (as defined in section 221A ) pays you, or is to pay you, for travel by you in the course of working for the employer that is:

(a) an allowance (or part of an allowance) for the sole or main purpose of covering your transport expenses; or

(b) a reimbursement to which paragraph 26(eaa) applies that is for the whole or a part of a car expense (as defined in section 11-2 of Schedule 2A ).

However, an amount is not a transport payment if it is, or is part of, a travel allowance (as defined in section 2-2 ).

9-3(3)   ``Industrial instrument''.  

An industrial instrument is a law of the Commonwealth or of a State or Territory or an award, order, determination or industrial agreement in force under such a law.

9-3(4)   ``Transport expense''.  

A transport expense is a cost to do with transport, including depreciation of property used in connection with transport, but not including a cost of accommodation, a cost of buying food or drink or expenditure incidental to transport.