INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
SCHEDULE 2B
Division 9
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Award transport payments
SECTION 9-8
9-8
EFFECT OF EXCEPTION IN THIS DIVISION ON EXCEPTION FOR SMALL TOTAL OF EXPENSES
An expense that section 9-2 lets you deduct without getting written evidence or keeping travel records does not count towards the $300 limit in section 2-5.
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 |
An expense that section 9-2 lets you deduct without getting written evidence or keeping travel records does not count towards the $300 limit in section 2-5.
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