Income Tax Assessment Act 1997

CHAPTER 5 - ADMINISTRATION

PART 5-30 - RECORD-KEEPING AND OTHER OBLIGATIONS

Division 900 - Substantiation rules

Subdivision 900-A - Application of Division

SECTION 900-10

900-10 Substantiation requirement
To deduct certain types of losses or outgoings, you need to substantiate them under this Division.

Item	For this type of loss or outgoing:	see:
1.	Work expenses	Subdivision 900-B

2.	Car expenses	Subdivision 900-C

3.	Business travel expenses	Subdivision 900-D

There are exceptions to these requirements:

• Subdivision 900-B has some specific exceptions about work expenses.

• Subdivision 900-H provides for relief from the effects of failing to substantiate.

• Subdivision 900-I has an exception about certain losses or outgoings related to award transport payments.