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 2-8   EXCEPTION FOR DOMESTIC TRAVEL ALLOWANCE EXPENSES  

2-8(1)   [No documentation for reasonable expenses]  

You can deduct a travel allowance expense for travel within Australia without getting written evidence or keeping travel records if the Commissioner considers reasonable the total of the expenses you claim for travel covered by the allowance.

2-8(2)   [Determination of reasonableness]  

In deciding whether the total of the expenses you claim is reasonable, the Commissioner must take into account the total of the expenses of the following kinds that it would be reasonable for you to incur for the travel:

(a) accommodation;

(b) food or drink;

(c) expenses incidental to the travel.