Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 900.65

    You can deduct a * travel allowance expense without keeping travel records if:

  (a)   the allowance covers travel by you as a crew member of an aircraft; and

  (b)   the travel is principally outside Australia; and

  (c)   the total of the losses or outgoings you claim for the travel that are covered by the allowance does not exceed the allowance.

Table of sections

900 - 70   Getting written evidence

900 - 75   Retaining the written evidence and odometer records