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 8 - Relief from effects of failing to substantiate  

SECTION 8-1   8-1   COMMISSIONER'S DISCRETION TO REVIEW FAILURE TO SUBSTANTIATE  
Not doing something necessary to follow the rules in this Schedule does not affect your right to a deduction if the nature and quality of the evidence you have to substantiate your claim satisfies the Commissioner:


(a) that you incurred the expense; and


(b) that you are entitled to deduct the amount you claim.


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