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 |
An award transport payment is a transport payment covering particular travel that was paid under an industrial instrument that was in force on 29 October 1986.
9-3(2) ``Transport payment''.A transport payment is an amount your employer (as defined in section 221A ) pays you, or is to pay you, for travel by you in the course of working for the employer that is:
(a) an allowance (or part of an allowance) for the sole or main purpose of covering your transport expenses; or
(b) a reimbursement to which paragraph 26(eaa) applies that is for the whole or a part of a car expense (as defined in section 11-2 of Schedule 2A ).
However, an amount is not a transport payment if it is, or is part of, a travel allowance (as defined in section 2-2 ).
9-3(3) ``Industrial instrument''.An industrial instrument is a law of the Commonwealth or of a State or Territory or an award, order, determination or industrial agreement in force under such a law.
9-3(4) ``Transport expense''.A transport expense is a cost to do with transport, including depreciation of property used in connection with transport, but not including a cost of accommodation, a cost of buying food or drink or expenditure incidental to transport.
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