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 6 - Travel records  

SECTION 6-2   RECORDING ACTIVITIES IN TRAVEL RECORDS  

6-2(1)   [Prescribed information]  

You record an activity by specifying in a diary or similar document:

(a) the nature of the activity;

(b) the day and approximate time when it began;

(c) how long it lasted;

(d) where you engaged in it.

6-2(2)   [In English]  

An activity must be recorded before it ends, or as soon as possible afterwards. Each entry must be in English.