INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
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 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]
(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.