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 8 - Relief from effects of failing to substantiate  

SECTION 8-2   8-2   REASONABLE EXPECTATION THAT SUBSTANTIATION WOULD NOT BE REQUIRED  
Not doing something necessary to follow the rules in this Schedule does not affect your right to deduct an amount if the only reason was that you had a reasonable expectation that you would not need to do it in order to be able to deduct that amount.


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