Document ID: chunk:federal_register_of_legislation:C2025C00029:section:6:p1
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 6 (pt 1/18)
Character Range: 7598581–7601381

6                             Subdivision 12‑D  Benefit and compensation payments

Subdivision 900‑B—Substantiating work expenses

Table of sections
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

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)).

900‑20  Keeping travel records
  You need to keep travel records if your expense is for travel that involves you being away from your ordinary residence for 6 or more nights in a row.
  The travel may be within or outside Australia. Subdivision 900‑F tells you about travel records.
Note: Members of international flight crews may be exempt from keeping travel records for losses or outgoings covered by travel allowances: see section 900‑65.

900‑25  Retaining the written evidence and travel records
 (1) Once you have the material required by section 900‑15 or 900‑20, 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