INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
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 |
For the ``one-third of actual expenses'' method or the ``log book'' method of deducting a car expense, you need to substantiate the expense by getting written evidence and retaining it for 5 years.
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