Document ID: chunk:federal_register_of_legislation:C2025C00029:section:6:p10
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 6 (pt 10/18)
Character Range: 7620454–7623209

towards the $200 limit in section 900‑125.

900‑135  Evidence on a payment summary
 (1) If the nature and amount of a *work expense are shown on your copy of a *payment summary given to you by your employer, you can use the copy as written evidence of the expense.
Note: This Division also applies to entities that are not employers, but pay (or are liable to pay) withholding payments covered by subsection 900‑12(3).
 (2) Expenses of the same nature need not be separately itemised; it is acceptable if they are totalled together on the *payment summary.

Subdivision 900‑F—Travel records

Guide to Subdivision 900‑F

900‑140  What this Subdivision is about

      This Subdivision tells you how to keep travel records. A travel record is a record of activities you undertake during your travel.

Table of sections
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

900‑145  Purpose of a travel record
  The purpose of a travel record is to show which of your activities were undertaken in the course of producing your assessable income, so that your losses or outgoings, or portions of them, can be attributed to income‑producing purposes.

Operative provisions

900‑150  Recording activities in travel records
 (1) You record an activity by specifying in a diary or similar document:
 (a) the nature of the activity;
 (b) the day and approximate time when it began;
 (c) how long it lasted;
 (d) where you engaged in it.
 (2) An activity must be recorded before it ends, or as soon as possible afterwards. Each entry must be in English.

900‑155  Showing which of your activities were income‑producing activities
 (1) You need not record an income‑producing activity. But if you don't, the activity cannot be taken into account in working out the extent to which you can deduct an expense you incur for the travel.
Example: If you fly to Los Angeles for the sole purpose of attending a 7 day conference, but you don't record the conference in your travel record, you cannot deduct the cost of the air fare. This is so even if you have written evidence that you paid the fare (eg a receipt), as required by Subdivision 900‑E.
 (2) You don't need to record any other kind of activity, although you may do so.

Subdivision 900‑G—Retaining and producing records

Guide to Subdivision 900‑G

900‑160  What this Subdivision is about

      This Subdivision tells you how long you need to retain records of an expense and when you have to produce those records.

Table of sections
900‑165 The retention period

Operative provisions
900‑170 Extending the retention period if an expense is disputed
900‑175 Commissioner may tell you