INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
SCHEDULE 2B
Division 2
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Substantiating work expenses
SECTION 2-7
2-7
EXCEPTION FOR WORK EXPENSE RELATED TO AWARD TRANSPORT PAYMENT
You may be able to deduct, without getting written evidence or keeping travel records, a transport expense you incurred that is related to an allowance or reimbursement paid or payable to you by your employer under an industrial instrument that was in force on 29 October 1986. Division 9 tells you about this.
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 |
You may be able to deduct, without getting written evidence or keeping travel records, a transport expense you incurred that is related to an allowance or reimbursement paid or payable to you by your employer under an industrial instrument that was in force on 29 October 1986. Division 9 tells you about this.
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