INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
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 |
If the nature and amount of a work expense are shown on your copy of a group certificate given to you by your employer (as defined in section 221A ), you can use the copy as written evidence of the expense.
5-8(2) [Similar expenses]Expenses of the same nature need not be separately itemised; it is acceptable if they are totalled together on the certificate.
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