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 9-5   CHANGES TO INDUSTRIAL INSTRUMENTS APPLIED FOR BEFORE 29 OCTOBER 1986  

9-5(1)   [Deemed application date]  

Changes made to an industrial instrument after 29 October 1986 are taken to have been made on 29 October 1986 if they were made in response to an application made on or before 29 October 1986 that sought increases in transport payments.

9-5(2)   [Amended application]  

If the application was amended after 29 October 1986, the alterations made to the industrial instrument count as being made on 29 October 1986 only if they did not result in increases in transport payments that were greater than increases in those payments sought by the application as at 29 October 1986.