INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
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 |
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 expenses you claim for the travel that are covered by the allowance does not exceed the allowance.
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