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 5 - Written evidence  

SECTION 5-8   EVIDENCE ON A GROUP CERTIFICATE  

5-8(1)   [Nature and amount of expense]  

If the nature and amount of a work expense are shown on your copy of a group certificate given to you by your employer (as defined in section 221A ), you can use the copy as written evidence of the expense.

5-8(2)   [Similar expenses]  

Expenses of the same nature need not be separately itemised; it is acceptable if they are totalled together on the certificate.


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