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 4 - Substantiating business travel expenses  

SECTION 4-2   MEANING OF ``BUSINESS TRAVEL EXPENSE''  

4-2(1)   General.  

A business travel expense is a travel expense, in so far as you incur it in producing your assessable income other than salary or wages.

4-2(2)   ``Travel expense''.  

An expense is a travel expense if you incur it for travel by you that involves you being away from your ordinary residence for at least one night. The travel may be within or outside Australia.

4-2(3)   Salary and wages travel expenses excluded.  

In so far as you incur travel expenses in producing your salary and wages, the expenses are not treated as business travel expenses. Instead, they are dealt with as work expenses in Division 2 .

4-2(4)   Travel allowance expenses excluded.  

Travel allowance expenses are not treated as business travel expenses. They too are dealt with as work expenses in Division 2 .

4-2(5)   Motor vehicle expenses excluded.  

An expense to do with a motor vehicle (including a four-wheel drive vehicle) is not treated as a business travel expense unless it is:

(a) an expense incurred, or a payment made, in respect of travel outside Australia; or

(b) a taxi fare or similar expense.

However, most motor vehicle expenses are covered by the rules about car expenses. See Schedule 2A and Division 3 of this Schedule.

4-2(6)   Non-deductible expenses excluded.  

An expense is not a business travel expense unless it qualifies as a deduction under some provision of this Act outside this Schedule.

4-2(7)   ``Salary or wages''.  

In this Division, ``salary or wages'' has the same meaning as in section 221A .