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 |
To deduct a business travel expense, you need to substantiate it by getting written evidence. Division 5 tells you about the evidence you need.
4-3(2) [Travel records]In addition, you need to keep travel records if your expense is for travel that involves you being away from your ordinary residence for 6 or more nights in a row. Division 6 tells you about travel records.
4-3(3) [Fuel or oil expense]If 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.
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