Income Tax Assessment Act 1997
CHAPTER 5
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ADMINISTRATION
PART 5-30
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RECORD-KEEPING AND OTHER OBLIGATIONS
Division 900
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Substantiation rules
Subdivision 900-I
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Award transport payments
Operative provisions
SECTION 900-245 900-245 Effect of exception in this Subdivision on exception for small total of expenses
A *transport expense that section 900-215 lets you deduct without getting written evidence or keeping travel records does not count towards the $300 limit in section 900-35 .
SECTION 900-245 900-245 Effect of exception in this Subdivision on exception for small total of expenses
A *transport expense that section 900-215 lets you deduct without getting written evidence or keeping travel records does not count towards the $300 limit in section 900-35 .
Note:
Section 900-35 tells you that if the total of all the work expenses that you want to deduct is $300 or less, you can deduct them without getting written evidence or keeping travel records.
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