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 9-4  

9-4   SUBSTITUTED INDUSTRIAL INSTRUMENTS  
An industrial instrument that comes into force in substitution for another industrial instrument is taken to be a continuation of the original instrument.


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