Income Tax Assessment Act 1997

CHAPTER 5 - ADMINISTRATION  

PART 5-30 - RECORD-KEEPING AND OTHER OBLIGATIONS  

Division 900 - Substantiation rules  

Subdivision 900-B - Substantiating work expenses  

SECTION 900-15   Getting written evidence  

900-15(1)    
To deduct a *work expense:

(a) it must qualify as a deduction under some provision of this Act outside this Division; and

(b) you need to substantiate it by getting written evidence.

Subdivision 900-E tells you about the evidence you need.

To find out whether an expense qualifies as a deduction under this Act, see Division 8 (Deductions).

900-15(2)    
If your expense is for fuel or oil, you have a choice of either:

(a) getting written evidence of it under Subdivision 900-E ; or

(b) keeping odometer records for the period when you owned or leased the *car in the income year.

Subdivision 28-H tells you about odometer records.

Note:

In certain circumstances (for example, under a hire purchase agreement) the notional buyer of property is taken to be its owner (see subsection 240-20(2) ).