Income Tax Assessment Act 1997

CHAPTER 5 - ADMINISTRATION  

PART 5-30 - RECORD-KEEPING AND OTHER OBLIGATIONS  

Division 900 - Substantiation rules  

Subdivision 900-A - Application of Division  

SECTION 900-10  

900-10   Substantiation requirement  
To deduct certain types of losses or outgoings, you need to substantiate them under this Division.


Item For this type of loss or outgoing: see:
1. Work expenses Subdivision 900-B
2. Car expenses Subdivision 900-C
3. Business travel expenses Subdivision 900-D

Note:

There are exceptions to these requirements:

  • • Subdivision 900-B has some specific exceptions about work expenses.
  • • Subdivision 900-H provides for relief from the effects of failing to substantiate.
  • • Subdivision 900-I has an exception about certain losses or outgoings related to award transport payments.

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