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 2 - Substantiating work expenses  

SECTION 2-3   GETTING WRITTEN EVIDENCE  

2-3(1)   [Work expense]  

To deduct a work expense, you need to substantiate it by getting written evidence. Division 5 tells you about the evidence you need.

2-3(2)   [Travel records]  

In addition, you need to keep travel records if your expense is for travel that involves you being away from your ordinary residence for 6 or more nights in a row.

The travel may be within or outside Australia. Division 6 tells you about travel records.

2-3(3)   [International flight crews]  

However, members of international flight crews may be exempt from keeping travel records for expenses covered by travel allowances: see section 2-11 .

2-3(4)   [Options for fuel or oil]  

If your expense is for fuel or oil, you have a choice of either:


(a) getting written evidence of it under Division 5 ; or


(b) keeping odometer records for the period when you owned or leased the car in the income year.

Division 8 of Schedule 2A tells you about odometer records.


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