For the purposes of this Part:
(a) an expense for a fare (whether one - way or return) is taken to have been incurred in the financial year in which travel on the fare commenced; and
(b) an expense or allowance for a leg of travel by unscheduled transport is taken to have been incurred in the financial year in which the leg of travel commenced; and
(c) an expense or allowance for an overnight stay is taken to have been incurred in the financial year in which the overnight stay commenced; and
(d) an international travel allowance paid for international travel is taken to have been paid for the financial year in which the travel commenced.