Income Tax Assessment Act 1997



Division 900 - Substantiation rules  

Subdivision 900-F - Travel records  

Operative provisions

SECTION 900-150   Recording activities in travel records  

You record an activity by specifying in a diary or similar document:

(a) the nature of the activity;

(b) the day and approximate time when it began;

(c) how long it lasted;

(d) where you engaged in it.

An activity must be recorded before it ends, or as soon as possible afterwards. Each entry must be in English.


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