64Expenses for travel that spans financial years

64 Expenses for travel that spans financial years

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.