INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
THE KEY PRINCIPLE
has some specific exceptions about work expenses.
provides for relief from the effects of failing to substantiate.
has an exception about certain expenses related to award transport payments.
TABLE OF DIVISIONS
|2||Substantiating work expenses|
|3||Substantiating car expenses|
|4||Substantiating business travel expenses|
|7||Retaining and producing records|
|8||Relief from effects of failing to substantiate|
|9||Award transport payments|
To deduct certain types of expense, you need to substantiate them under this Schedule:
|For this type of expense ...||... see:|
|· work expenses||Division 2|
|· car expenses||Division 3|
|· business travel expenses||Division 4|
There are exceptions to these requirements: