INCOME TAX ASSESSMENT ACT 1997
To deduct a *work expense:
(a) it must qualify as a deduction under some provision of this Act outside this Division; and
(b) you need to substantiate it by getting written evidence.
Subdivision 900-E tells you about the evidence you need.
To find out whether an expense qualifies as a deduction under this Act, see Division 8 (Deductions).900-15(2)
If your expense is for fuel or oil, you have a choice of either:
(a) getting written evidence of it under Subdivision 900-E ; or
(b) keeping odometer records for the period when you owned or leased the *car in the income year.
Subdivision 28-H tells you about odometer records.
In certain circumstances (for example, under a hire purchase agreement) the notional buyer of property is taken to be its owner (see subsection 240-20(2) ).