INCOME TAX ASSESSMENT ACT 1997 - SECT 900.10 Substantiation requirement
INCOME TAX ASSESSMENT ACT 1997 - SECT 900.10
Substantiation requirementTo deduct certain types of losses or outgoings, you need to substantiate them under this Division.
Item | For this type of loss or outgoing: | see: |
1. | Subdivision 900 - B | |
2. | Car expenses | Subdivision 900 - C |
3. | Business travel expenses | Subdivision 900 - D |
Note: There are exceptions to these requirements:
• Subdivision 900 - B has some specific exceptions about work expenses.
• Subdivision 900 - H provides for relief from the effects of failing to substantiate.
• Subdivision 900 - I has an exception about certain losses
or outgoings related to award transport payments.