Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 900.15

Getting written evidence

             (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).

             (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.

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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