Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) You can deduct a * travel allowance expense for travel within Australia without getting written evidence or keeping travel records if the Commissioner considers reasonable the total of the losses or outgoings you claim for travel covered by the allowance.
(2) In deciding whether the total of the losses or outgoings you claim is reasonable, the Commissioner must take into account the total of the losses or outgoings of the following kinds that it would be reasonable for you to incur for the travel:
(a) accommodation;
(b) food or drink;
(c) losses or outgoings incidental to the travel.