Document ID: chunk:federal_register_of_legislation:C2025C00029:section:2:p11
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 2 (pt 11/16)
Character Range: 7582349–7585584

is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents
Chapter 5—Administration
Part 5‑30—Record‑keeping and other obligations
Division 900—Substantiation rules
Guide to Division 900
900‑1 What this Division is about
Subdivision 900‑A—Application of Division
900‑5 Application of the requirements of Division 900
900‑10 Substantiation requirement
900‑12 Application to recipients and payers of certain withholding payments
Subdivision 900‑B—Substantiating work expenses
900‑15 Getting written evidence
900‑20 Keeping travel records
900‑25 Retaining the written evidence and travel records
900‑30 Meaning of work expense
900‑35 Exception for small total of expenses
900‑40 Exception for laundry expenses below a certain limit
900‑45 Exception for work expense related to award transport payment
900‑50 Exception for domestic travel allowance expenses
900‑55 Exception for overseas travel allowance expenses
900‑60 Exception for reasonable overtime meal allowance
900‑65 Crew members on international flights need not keep travel records
Subdivision 900‑C—Substantiating car expenses
900‑70 Getting written evidence
900‑75 Retaining the written evidence and odometer records
Subdivision 900‑D—Substantiating business travel expenses
900‑80 Getting written evidence
900‑85 Keeping travel records
900‑90 Retaining the written evidence and travel records
900‑95 Meaning of business travel expense
              Subdivision 900‑E—Written evidence
Guide to Subdivision 900‑E
900‑100 What this Subdivision is about
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
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