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 1 - Introduction  

SECTION 1-1   THE KEY PRINCIPLE  

To deduct certain types of expense, you need to substantiate them under this Schedule:


        For this type of expense … … see:
        • work expenses Division 2
        • car expenses Division 3
        • business travel expenses Division 4

There are exceptions to these requirements:

  • • Division 2 has some specific exceptions about work expenses.
  • • Division 8 provides for relief from the effects of failing to substantiate.
  • • Division 9 has an exception about certain expenses related to award transport payments.

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