Substantiation rules


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 3 - Substantiating car expenses  


3-2(1)   [When written evidence needed]  

For the ``one-third of actual expenses'' method or the ``log book'' method of deducting a car expense, you need to substantiate the expense by getting written evidence. Division 5 tells you about the evidence you need.

3-2(2)   [``one-third of actual expenses'' method]  

If you are using the ``one-third of actual expenses'' method and your expense is for fuel or oil, you have a choice of either:

(a) getting written evidence of it under Division 5 ; or

(b) keeping odometer records for the period when you owned or leased the car in the income year.

Division 8 of Schedule 2A tells you about odometer records.

3-2(3)   [Log book method]  

If you are using the ``log book'' method and your expense is for fuel or oil, you do not need to get written evidence of it, because section 6-4 of Schedule 2A already requires you to keep odometer records for the period when you held the car in the income year.

Note: For the definition of ``holding a car'' see section 11-3 of Schedule 2A .


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