Document ID: chunk:federal_register_of_legislation:C2025C00029:section:2:p12
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 2 (pt 12/16)
Character Range: 7585290–7588688

expenses considered otherwise too hard to substantiate
900‑135 Evidence on a payment summary
Subdivision 900‑F—Travel records
Guide to Subdivision 900‑F
900‑140 What this Subdivision is about
900‑145 Purpose of a travel record
Operative provisions
900‑150 Recording activities in travel records
900‑155 Showing which of your activities were income‑producing activities
Subdivision 900‑G—Retaining and producing records
Guide to Subdivision 900‑G
900‑160 What this Subdivision is about
900‑165 The retention period
Operative provisions
900‑170 Extending the retention period if an expense is disputed
900‑175 Commissioner may tell you to produce your records
900‑180 How to comply with a notice
900‑185 What happens if you don't comply
Subdivision 900‑H—Relief from effects of failing to substantiate
900‑195 Commissioner's discretion to review failure to substantiate
900‑200 Reasonable expectation that substantiation would not be required
900‑205 What if your documents are lost or destroyed?
Subdivision 900‑I—Award transport payments
Guide to Subdivision 900‑I
900‑210 What this Subdivision is about
Operative provisions
900‑215 Deducting an expense related to an award transport payment
900‑220 Definition of award transport payment
900‑225 Substituted industrial instruments
900‑230 Changes to industrial instruments applied for before 29 October 1986
900‑235 Changes to industrial instruments solely referable to matters in the instrument
900‑240 Deducting in anticipation of receiving award transport payment
900‑245 Effect of exception in this Subdivision on exception for small total of expenses
900‑250 Effect of exception in this Subdivision on methods of calculating car expense deductions
Part 5‑35—Miscellaneous
Division 905—Offences
905‑5 Application of the Criminal Code
Division 909—Regulations
909‑1 Regulations
Chapter 6—The Dictionary
Part 6‑1—Concepts and topics
Division 950—Rules for interpreting this Act
950‑100 What forms part of this Act
950‑105 What does not form part of this Act
950‑150 Guides, and their role in interpreting this Act
Division 960—General
Subdivision 960‑B—Utilisation of tax attributes
960‑20 Utilisation
Subdivision 960‑C—Foreign currency
960‑49 Objects of this Subdivision
960‑50 Translation of amounts into Australian currency
960‑55 Application of translation rules
Subdivision 960‑D—Functional currency
Guide to Subdivision 960‑D
960‑56 What this Subdivision is about
Operative provisions
960‑59 Object of this Subdivision
960‑60 You may choose a functional currency
960‑61 Functional currency for calculating capital gains and losses on indirect Australian real property interests
960‑65 Backdated startup choice
960‑70 What is the applicable functional currency?
960‑75 What is a transferor trust?
960‑80 Translation rules
960‑85 Special rule about translation—events that happened before the current choice took effect
960‑90 Withdrawal of choice
Subdivision 960‑E—Entities
960‑100 Entities
960‑105 Certain entities treated as agents
Subdivision 960‑F—Distribution by corporate tax entities
960‑115 Meaning of corporate tax entity
960‑120 Meaning of distribution
Subdivision 960‑G—Membership of entities
960‑130 Members of entities
960‑135 Membership interest in an entity
960‑140 Ordinary membership interest
Subdivision 960‑GP—Participation interests in entities
960‑180 Total participation interest
960‑185 Indirect participation interest