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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-F - Travel records  

Operative provisions

SECTION 900-150  Recording activities in travel records  

 ITAA 36

900-150(1)  

You record an activity by specifying in a diary or similar document:


(a) the nature of the activity;


(b) the day and approximate time when it began;


(c) how long it lasted;


(d) where you engaged in it.

900-150(2)  

An activity must be recorded before it ends, or as soon as possible afterwards. Each entry must be in English.

 



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