Dear Internet Client

If you are travelling for business, make sure you update yourself and your staff on the Tax requirements

Invoices, receipt’s etc that are required to confirm the expenditure.

The purpose of a travel record is to show which activities were undertaken in the course of producing the taxpayer's assessable income, so that expenses can be attributed to income-producing purposes.

The taxpayer is required to record, in English, in a diary or similar document:

• the nature of the activity
  

• the day and approximate time it began
  

• how long it lasted; and
  

• the location of the activity.

An activity must be recorded before it ends or as soon as possible afterwards.

While the taxpayer is not obliged to record income-producing activities, an unrecorded activity cannot be taken into account in working out the extent to which related expenses may be deducted. Other kinds of activities do not need to be recorded.

Should you have any queries or need any further information regarding the above please do not hesitate to contact me.