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 900-65  

900-65   Crew members on international flights need not keep travel records  
You can deduct a *travel allowance expense without keeping travel records if:

(a) the allowance covers travel by you as a crew member of an aircraft; and

(b) the travel is principally outside Australia; and

(c) the total of the losses or outgoings you claim for the travel that are covered by the allowance does not exceed the allowance.