Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

INCOME TAX ASSESSMENT ACT 1997 - SECT 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.


AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback