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 |
(a) you are paid one or more award transport payments in the income year; and
(b) the total of the transport expenses, to the extent that they relate to the award transport payments, that you incur during any income year and claim as deductions in any income year is no more than the total amount of the payments;
then you can deduct those transport expenses without getting written evidence or keeping travel records.
9-2(2) Increases to amounts payable under industrial instrument must be ignored.For each award transport payment, you can deduct no more than the amount you could have deducted if the industrial instrument the payment is under were still in force as it was on 29 October 1986. If your claim exceeds this amount, you cannot use the exception for the expenses.
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