Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 900.240

    If:

  (a)   you have incurred a * transport expense during an income year; and

  (b)   when you lodge your * income tax return for the income year, you reasonably believe that you will later receive an * award transport payment to cover the expense;

you may deduct the expense without getting written evidence or keeping travel records.