Income Tax Assessment Act 1997

CHAPTER 5 - ADMINISTRATION  

PART 5-30 - RECORD-KEEPING AND OTHER OBLIGATIONS  

Division 900 - Substantiation rules  

Subdivision 900-B - Substantiating work expenses  

SECTION 900-40   Exception for laundry expenses below a certain limit  

900-40(1)    
Even if the *work expenses you claim total more than $300, you can still deduct up to $150 of *laundry expenses without getting written evidence of them.

900-40(2)    
However, this exception does not increase the $300 limit in section 900-35 to $450: your *laundry expenses still count toward that limit.

Example:

You want to deduct laundry expenses of $140 and union dues of $200. These work expenses total more than $300, so the exception in section 900-35 doesn't apply. This means you must substantiate the union dues expense. However, because of the exception in this section, you don't need to get written evidence of the laundry expenses.

900-40(3)    
This limit can be increased from time to time by regulations made under section 909-1 .

900-40(4)    
A laundry expense is a *work expense to do with washing, drying or ironing clothes (but not dry cleaning).