INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
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 the total of all the work expenses (including laundry expenses, but excluding travel allowance expenses and meal allowance expenses) that you want to deduct is $300 or less, you can deduct them without getting written evidence or keeping travel records.
Notes:
1. If the total is more than $300 you need to substantiate all the work expenses, not just the excess over $300.
2. Whether or not your work expenses total $300 or less, for certain expenses that are each $10 or less and total $200 or less you can get written evidence by making your own record, instead of getting a document from the supplier: see section 5-6 .
2-5(2) [Increase of limit]This limit can be increased from time to time by regulations made under section 266 .
2-5(3) [Award transport payment]An expense that Division 9 (Award transport payments) lets you deduct without following the rules in this Schedule does not count towards this limit.
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