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 5 - Written evidence  

SECTION 5-8   EVIDENCE ON A GROUP CERTIFICATE  

5-8(1)   [Nature and amount of expense]  

If the nature and amount of a work expense are shown on your copy of a group certificate given to you by your employer (as defined in section 221A ), you can use the copy as written evidence of the expense.

5-8(2)   [Similar expenses]  

Expenses of the same nature need not be separately itemised; it is acceptable if they are totalled together on the certificate.