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 7 - Retaining and producing records  


Whenever you are required to retain records of an expense under this Schedule or Schedule 2A , you need to retain the records for 5 years. This period is extended if, when the 5 years end, you are involved in a dispute with the Commissioner that relates to the expense. At any time during the period, the Commissioner may tell you to produce your records.

  • 7-2 Extending the 5 years if an expense is disputed
  • 7-3 Commissioner may tell you to produce your records
  • 7-4 How to comply with a notice
  • 7-5 What happens if you don't comply


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