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-B
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Substantiating work expenses
SECTION 900-20
900-20
Keeping travel records
You need to keep travel records if your expense is for travel that involves you being away from your ordinary residence for 6 or more nights in a row.
You need to keep travel records if your expense is for travel that involves you being away from your ordinary residence for 6 or more nights in a row.
The travel may be within or outside Australia. Subdivision 900-F tells you about travel records.
Note:
Members of international flight crews may be exempt from keeping travel records for losses or outgoings covered by travel allowances: see section 900-65 .
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