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 9-7   DEDUCTING IN ANTICIPATION OF RECEIVING AWARD TRANSPORT PAYMENT  

9-7(1)   [Reasonable belief of payment]  

If:

(a) you have incurred a transport expense during an income year; and

(b) when you lodge your income tax return for the income year, you reasonably believe that you will later receive an award transport payment to cover the expense;

you may deduct the expense without getting written evidence or keeping travel records.

9-7(2)   [Commissioner may disallow deduction]  

However, if the Commissioner becomes satisfied that you will not receive the award transport payment after all, then, despite section 170, he or she may at any time disallow the deduction and amend your assessment accordingly.