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 6-1   THE KEY PRINCIPLE  

A travel record is a record of activities you undertake during your travel. (It is not a record of expenses you incurred during the travel: the rules in Division 5 about written evidence cover that.)

The purpose of a travel record is to show which of your activities were undertaken in the course of producing your assessable income, so that your expenses, or portions of them, can be attributed to income-producing purposes.

6-2 Recording activities in travel records

6-3 Showing which of your activities were income-producing activities