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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 5 - ADMINISTRATION  

PART 5-30 - RECORD-KEEPING AND OTHER OBLIGATIONS  

Division 900 - Substantiation rules  

Subdivision 900-B - Substantiating work expenses  

SECTION 900-15  Getting written evidence  

 ITAA 36

900-15(1)  

To deduct a *work expense:


(a) it must qualify as a deduction under some provision of this Act outside this Division; and


(b) you need to substantiate it by getting written evidence.

Subdivision 900-E tells you about the evidence you need.

To find out whether an expense qualifies as a deduction under this Act, see Division 8 (Deductions).

900-15(2)  

If your expense is for fuel or oil, you have a choice of either:


(a) getting written evidence of it under Subdivision 900-E; or


(b) keeping odometer records for the period when you owned or leased the *car in the income year.
 View history reference

Subdivision 28-H tells you about odometer records.

Note:

In certain circumstances (for example, under a hire purchase agreement) the notional buyer of property is taken to be its owner (see subsection 240-20(2)).


 



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