• Evidence to support expense
• Substantiation

Evidence to support expense

If you incurred travel expenses for using a vehicle other than a car (for example, a utility truck or a panel van with a carrying capacity of one tonne or more, a vehicle with a carrying capacity for nine or more passengers or a motor cycle) and you wish to claim a deduction, the nexus has to be established. If your tax return is selected for a review or an audit, you may be asked to provide the following records to the ATO:

• details of employment duties, including information about:
  • the requirement to travel to alternate work places
  • any bulky equipment transported to and from the workplace for work purposes
• a letter from your employer(s) including contact name and telephone number to confirm:
  • why you were required to use your vehicle in the course of carrying out their employment duties
  • details of any reportable fringe benefits, allowances or reimbursements to compensate you for the expenses incurred
• evidence of ownership, leasehold or hire purchase information of the motor vehicle(s) for which you have claimed a deduction

Substantiation

To substantiate the deduction you will be asked to keep the following records:

if you are the owner of the vehicle or if the vehicle is leased:

• purchase or lease documents for the motor vehicle for which you have claimed a deduction
• motor vehicle registration certificate or papers for the period you are claiming motor vehicle expenses

• details of how the claim was calculated, a description of each item and the amount claimed
• where you have used the vehicle both for work-related and private or domestic purposes, a reasonable basis for apportioning expenses such as a logbook or diary
• odometer records or receipts for fuel and oil costs
• receipts for all other car expenses