Income Tax Assessment Act 1997

CHAPTER 5 - ADMINISTRATION  

PART 5-30 - RECORD-KEEPING AND OTHER OBLIGATIONS  

Division 900 - Substantiation rules  

Subdivision 900-D - Substantiating business travel expenses  

SECTION 900-95   Meaning of business travel expense  
General

900-95(1)    
A business travel expense is a *travel expense, in so far as you incur it in producing your assessable income other than salary or wages.

Travel expense

900-95(2)    
A loss or outgoing is a travel expense if you incur it for travel by you that involves you being away from your ordinary residence for at least one night. The travel may be within or outside Australia.

Salary and wages travel expenses excluded

900-95(3)    
In so far as you incur *travel expenses in producing your salary or wages, the expenses are not treated as *business travel expenses. Instead, they are dealt with as *work expenses in Subdivision 900-B .

Note:

This Division also applies to withholding payments that are not salary or wages: see subsection 900-12(3) .

Travel allowance expenses excluded

900-95(4)    
*Travel allowance expenses are not treated as *business travel expenses. They too are dealt with as *work expenses in Subdivision 900-B .

Motor vehicle expenses excluded

900-95(5)    
A loss or outgoing to do with a *motor vehicle is not treated as a *business travel expense unless it is:

(a) a loss or outgoing incurred, or a payment made, in respect of travel outside Australia; or

(b) a taxi fare or similar loss or outgoing.

However, most *motor vehicle expenses are covered by the rules about *car expenses. See Division 28 and Subdivision 900-C .