Document ID: chunk:federal_register_of_legislation:C2025C00029:section:6:p7
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 6 (pt 7/18)
Character Range: 7613381–7616127

might help you in section 900‑205.

900‑95  Meaning of business travel expense

General
 (1) A business travel expense is a *travel expense, in so far as you incur it in producing your assessable income other than salary or wages.

Travel expense
 (2) A loss or outgoing is a travel expense if you incur it for travel by you that involves you being away from your ordinary residence for at least one night. The travel may be within or outside Australia.

Salary and wages travel expenses excluded
 (3) In so far as you incur *travel expenses in producing your salary or wages, the expenses are not treated as *business travel expenses. Instead, they are dealt with as *work expenses in Subdivision 900‑B.
Note: This Division also applies to withholding payments that are not salary or wages: see subsection 900‑12(3).

Travel allowance expenses excluded
 (4) *Travel allowance expenses are not treated as *business travel expenses. They too are dealt with as *work expenses in Subdivision 900‑B.

Motor vehicle expenses excluded
 (5) A loss or outgoing to do with a *motor vehicle is not treated as a *business travel expense unless it is:
 (a) a loss or outgoing incurred, or a payment made, in respect of travel outside Australia; or
 (b) a taxi fare or similar loss or outgoing.
However, most *motor vehicle expenses are covered by the rules about *car expenses. See Division 28 and Subdivision 900‑C.

Subdivision 900‑E—Written evidence

Guide to Subdivision 900‑E

900‑100  What this Subdivision is about

      This Subdivision tells you how you must get written evidence to support a claim for a deduction.

Table of sections

Operative provisions
900‑105 Ways of getting written evidence
900‑110 Time limits
900‑115 Written evidence from supplier
900‑120 Written evidence of depreciating asset expense
900‑125 Evidence of small expenses
900‑130 Evidence of expenses considered otherwise too hard to substantiate
900‑135 Evidence on a payment summary

Operative provisions

900‑105  Ways of getting written evidence
  Each of the following sections has a set of rules for a particular way of getting written evidence to substantiate a deduction. Which ones you can use depends on the type of expense. You only need to use one set of rules to support an expense.

900‑110  Time limits
 (1) There is no time limit for getting written evidence of an expense (unless you want to record the expense yourself under section 900‑125 or 900‑130). But until you get written evidence of it, you are not entitled to a deduction for the expense.
 (2) If when you lodge your *income tax return for the income year you have good reason to expect to get written evidence of the expense within a reasonable time, you can deduct the expense without actually