INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

SCHEDULE 2B  

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

Division 5 - Written evidence  

SECTION 5-1   THE KEY PRINCIPLE  
If you have to get written evidence to support a claim for a deduction, you must use one of the following ways:


(a) evidence from the supplier;


(b) evidence you record yourself for:

  • • small expenses; or
  • • expenses considered otherwise too hard to substantiate;


    • (c) evidence on a group certificate.

  • 5-2 Choosing a way
  • 5-3 Time limits
  • 5-4 Written evidence from supplier
  • 5-5 Written evidence of depreciation expense
  • 5-6 Evidence of small expenses
  • 5-7 Evidence of expenses considered otherwise too hard to substantiate
  • 5-8 Evidence on a group certificate

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