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 |
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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