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 |
To deduct a business travel expense:
(a) it must qualify as a deduction under some provision of this Act outside this Schedule; and
(b) you need to substantiate the expense by getting written evidence and retaining that evidence for 5 years; and
(c) you also need to keep travel records if the travel involves your being away from home for 6 or more nights in a row.
But you do not need to get written evidence of expenses for travel that does not involve you being away from home overnight.
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