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 2-1   THE KEY PRINCIPLE  
To deduct a work expense:

(a) it must qualify as a deduction under some provision of this Act outside this Schedule; and

(b) you need to substantiate it by getting written evidence and retaining that evidence for 5 years.

For some expenses for travel you also need to keep travel records.

There are exceptions where you don't need to get written evidence:

(c) if the only work expenses you claim (except of certain kinds) total $300 or less;

(d) up to $150 of laundry expenses, even if your work expenses total more than $300;

(e) expenses related to certain award transport payments;

(f) reasonable expenses covered by a travel allowance, except accommodation expenses for overseas travel;

(g) reasonable expenses covered by an overtime meal allowance.

Note:

Even if you don't need to substantiate a work expense under this Division, there may be situations where you still need to be able to show that you incurred it.

2-2 Meaning of ``work expense''

2-3 Getting written evidence

2-4 Retaining the written evidence

2-5 Exception for small total of expenses

2-6 Exception for laundry expenses below a certain limit

2-7 Exception for work expense related to award transport payment

2-8 Exception for domestic travel allowance expenses

2-9 Exception for overseas travel allowance expenses

2-10 Exception for reasonable overtime meal allowance

2-11 Crew members on international flights need not keep travel records