Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 900.15

  (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)).