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 5 - Written evidence  

SECTION 5-3   TIME LIMITS  

5-3(1)   [Application]  

There is, no time limit for getting written evidence of an expense (unless you want to record the expense yourself under section 5-6 or 5-7). But until you get written evidence of it, you are not entitled to a deduction for the expense.

5-3(2)   [Lodgment before written evidence obtained]  

If when you lodge your income tax return for the income year you have good reason to expect to get written evidence of the expense within a reasonable time, you can deduct the expense without actually getting the evidence. But if you don't get the evidence within a reasonable time, your entitlement to the deduction ceases. If you have already deducted the expense, your assessment may be amended to disallow the deduction.

5-3(3)   [Deduction for relevant income year]  

Even if you only get written evidence of the expense after the end of the income year, you deduct the expense for that income year, not the income year in which you get the evidence.