Document ID: chunk:federal_register_of_legislation:C2025C00029:section:6:p5
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 6 (pt 5/18)
Character Range: 7608516–7611212

a row: Subdivision 900‑F tells you about travel records.

900‑60  Exception for reasonable overtime meal allowance
  You can deduct a *meal allowance expense without getting written evidence if:
 (a) the allowance is to enable you to buy food or drink in connection with overtime that you work; and
 (b) the allowance is paid or payable to you under an *industrial instrument; and
 (c) the Commissioner considers reasonable the total of the losses or outgoings you claim that are covered by the allowance.

900‑65  Crew members on international flights need not keep travel records
  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.

Subdivision 900‑C—Substantiating car expenses

Table of sections
900‑70 Getting written evidence
900‑75 Retaining the written evidence and odometer records

900‑70  Getting written evidence
 (1) For the "log book" method of deducting a *car expense, you need to substantiate the expense by getting written evidence. Subdivision 900‑E tells you about the evidence you need.
Subdivision 28‑F tells you about the "log book" method.
 (3) If you are using the "log book" method and your expense is for fuel or oil, you do not need to get written evidence of it, because section 28‑100 already requires you to keep odometer records for the period when you *held the *car in the income year.

900‑75  Retaining the written evidence and odometer records
 (1) Once you have the material required by this Subdivision, you must retain it for 5 years. There is no need to lodge it with your *income tax return. The Commissioner may require you to produce it: see Subdivision 900‑G. The period for which you must retain it is called the retention period.
 (2) The 5 years start on the due day for lodging your *income tax return for the income year. If you lodge your return later, the 5 years start on the day you lodge it.
 (3) However, the *retention period is extended if, when the 5 years end, you are involved in a dispute with the Commissioner that relates to the expense. See section 900‑170.
 (4) If you do not retain the material for the *retention period, you cannot deduct the expense. If you have already deducted it, your assessment may be amended to disallow the deduction.
 (5) If you lose any of the material, there are rules that might help you in section 900‑205.

Subdivision 900‑D—Substantiating business travel expenses

Table of sections
900‑80 Getting written