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 |
If you have a complete copy of a document that is lost or destroyed during the retention period, it is treated as the original from the time of the loss or destruction.
8-3(2) [Reasonable precautions taken]If you don't have such a copy, but the Commissioner is satisfied that you took reasonable precautions to prevent the loss or destruction, the rest of this section explains what to do.
8-3(3) [Documents not written evidence]If the lost or destroyed document was a travel record, log book or other document that is not written evidence of an expense under Division 5 , you do not need to replace it; your deduction is not affected by your failing to retain or produce the document.
8-3(4) [Substitute needed]If the lost or destroyed document was written evidence, you must try to get a substitute document that meets all the original requirements (except the time limit for getting the original).
8-3(5) [Substitute deemed original]If you succeed, your deduction is not affected by your failing to retain or produce the original document. The substitute document is treated as the original from the time of the loss or destruction.
8-3(6) [Substitute not needed]If it is not reasonably possible to succeed, your deduction is not affected by your failing to retain or produce the original document.
8-3(7) [Failure to obtain substitute]If it is reasonably possible for you to get a substitute document, but you don't get one, this section does not protect you from the consequences of failing to retain or produce the original.
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