Commonwealth Numbered Acts

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INCOME TAX ASSESSMENT ACT 1997 No. 38 of 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.

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