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 9 - Award transport payments  


You can deduct an expense related to an award transport payment without getting written evidence or keeping travel records.

But for each payment, you must limit the total of your claims to no more than the payment you would have received under the award as in force on 29 October 1986. (Some changes made to an award after 29 October 1986 are treated as if they had been made on that day.)

Also, the expense must qualify as a deduction under some provision of this Act outside this Schedule.

Using this exception can affect how you calculate your car expense deductions.

  • 9-2 Deducting an expense related to an award transport payment
  • 9-3 Definition of ``award transport payment''
  • 9-4 Substituted industrial instruments
  • 9-5 Changes to industrial instruments applied for before 29 October 1986
  • 9-6 Changes to industrial instruments solely referable to matters in the instrument
  • 9-7 Deducting in anticipation of receiving award transport payment
  • 9-8 Effect of exception in this Division on exception for small total of expenses
  • 9-9 Effect of exception in this Division on methods of deducting car expenses


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