Commonwealth Numbered Acts

INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 900.55

(1) You can deduct a *travel allowance expense for travel outside Australia
without getting written evidence under the same conditions as for domestic
*travel allowances, except that you still have to get written evidence for
losses or outgoings for accommodation.

(2) Consequently, in deciding whether the total of the losses or outgoings you
claim is reasonable, the Commissioner must disregard losses or outgoings for
accommodation.

(3) However, for overseas travel covered by a *travel allowance you must still
keep travel records if the travel involves you being away from your ordinary
residence for 6 or more nights in a row: Subdivision 900-F tells you about
travel records.