Taxation Determination
TD 92/163
Income tax: is a taxpayer required to substantiate the first $300 if the aggregate claim for employment-related expenses, car expenses and travel expenses incurred by the taxpayer in producing salary and wages exceeds the $300 limit?
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FOI status:
may be releasedFOI number: I 1213357| This Determination, to the extent that it is capable of being a 'public ruling' in terms of Part IVAAA of the Taxation Administration Act 1953, is a public ruling for the purposes of that Part. Taxation Ruling TR 92/1 explains when a Determination is a public ruling and how it is binding on the Commissioner. Unless otherwise stated, this Determination applies to years commencing both before and after its date of issue. |
1. Yes. A taxpayer is required to substantiate the total amount of the expenses incurred and claimed. An exemption from the substantiation provisions is provided where the total expenses incurred and claimed do not exceed $300 (section 82KZB of the Income Tax Assessment Act 1936).
2. If the total of the above expenses incurred and claimed exceeds $300, the total amount must be substantiated.
Example:
Mr X claims deductions for tools, overalls and safety boots totalling $500. Upon review Mr. X provides documentary evidence for only $210 stating that the balance is less than $300 and therefore requires no substantiation.
Mr X is only entitled to a total deduction of $210, that is, the amount incurred and substantiated.
Commissioner of Taxation
1 October 1992
Previous Draft No. TD 92/D100
References
ATO references:
NO BAN TD 4
Subject References:
deductions
substantiation
work related expenses
Legislative References:
ITAA 82KZB
| Date: | Version: | Change: | |
| You are here | 1 October 1992 | Original ruling | |
| 20 August 1997 | Withdrawn |