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:
(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.
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.