Commonwealth Consolidated Acts

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

INCOME TAX ASSESSMENT ACT 1997 - SECT 900.65

Crew members on international flights need not keep travel records

    You can deduct a * travel allowance expense without keeping travel records if:

  (a)   the allowance covers travel by you as a crew member of an aircraft; and

  (b)   the travel is principally outside Australia; and

  (c)   the total of the losses or outgoings you claim for the travel that are covered by the allowance does not exceed the allowance.

Table of sections

900 - 70   Getting written evidence

900 - 75   Retaining the written evidence and odometer records


AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback