Document ID: chunk:federal_register_of_legislation:F2024L00349:reg:6
Version: federal_register_of_legislation:F2024L00349
Segment Type: reg
Provision Reference: reg 6
Character Range: 3720–4598

6  Adequate alternative records
 (1) Records are adequate alternative records for the purposes of paragraph 5(1)(d) if they are written in English and contain the following information:
 (a) the name of the recipient receiving the benefit;
 (b) the duration of the travel;
 (c) for each activity undertaken by the employee in the course of producing their assessable income while undertaking the travel, the:
 (i) place where the activity was undertaken;
 (ii) date and approximate time when the activity commenced;
 (iii) duration of the activity; and
 (iv) nature of the activity.
 (2) The information specified in paragraph 6(1) must be recorded before, at the time of, or as soon as reasonably practicable after, the relevant activity took place.
 (3) The information specified in subsection 6(1) may be contained in:
 (a) any type of record; and
 (b) any number of records.