Income Tax Assessment Act 1997
CHAPTER 5
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ADMINISTRATION
PART 5-30
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RECORD-KEEPING AND OTHER OBLIGATIONS
Division 900
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Substantiation rules
Subdivision 900-F
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Travel records
Operative provisions
SECTION 900-150 Recording activities in travel records 900-150(1)
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.
900-150(2)
An activity must be recorded before it ends, or as soon as possible afterwards. Each entry must be in English.
SECTION 900-150 Recording activities in travel records 900-150(1)
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.
900-150(2)
An activity must be recorded before it ends, or as soon as possible afterwards. Each entry must be in English.
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