INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
SCHEDULE 2B
Division 5
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Written evidence
SECTION 5-1
THE KEY PRINCIPLE
If you have to get written evidence to support a claim for a deduction, you must use one of the following ways:
(a) evidence from the supplier;
(b) evidence you record yourself for:·
small expenses; or
·
expenses considered otherwise too hard to substantiate;
(c) evidence on a group certificate.5-2 Choosing a way
5-3 Time limits
5-4 Written evidence from supplier
5-5 Written evidence of depreciation expense
5-6 Evidence of small expenses
5-7 Evidence of expenses considered otherwise too hard to substantiate
5-8 Evidence on a group certificate
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 |
If you have to get written evidence to support a claim for a deduction, you must use one of the following ways:
(a) evidence from the supplier;
(b) evidence you record yourself for:
(c) evidence on a group certificate.
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