Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

INCOME TAX ASSESSMENT ACT 1997 - SECT 900.10

Substantiation requirement

    To 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.

Work expenses

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.


AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback