INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

SCHEDULE 2B  

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

Division 2 - Substantiating work expenses  

SECTION 2-10  

2-10   EXCEPTION FOR REASONABLE OVERTIME MEAL ALLOWANCE  
You can deduct a meal allowance expense without getting written evidence if:

(a) the allowance is to enable you to buy food or drink in connection with overtime that you work; and

(b) the allowance is paid or payable to you under:

(i) a law of the Commonwealth or of a State or Territory; or

(ii) an award, order, determination or industrial agreement in force under such a law; and

(c) the Commissioner considers reasonable the total of the expenses you claim that are covered by the allowance.