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 4 - Substantiating business travel expenses  

SECTION 4-1   THE KEY PRINCIPLE  
To deduct a business travel expense:


(a) it must qualify as a deduction under some provision of this Act outside this Schedule; and


(b) you need to substantiate the expense by getting written evidence and retaining that evidence for 5 years; and


(c) you also need to keep travel records if the travel involves your being away from home for 6 or more nights in a row.

But you do not need to get written evidence of expenses for travel that does not involve you being away from home overnight.

  • 4-2 Meaning of ``business travel expense''
  • 4-3 Getting written evidence
  • 4-4 Retaining the written evidence

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