Income Tax Assessment Act 1997
SECTION 900-135 Evidence on a payment summary 900-135(1)
If the nature and amount of a *work expense are shown on your copy of a *payment summary given to you by your employer, you can use the copy as written evidence of the expense.
Note:
This Division also applies to entities that are not employers, but pay (or are liable to pay) withholding payments covered by subsection 900-12(3) .
View history note
Hide history note900-135(2)
Expenses of the same nature need not be separately itemised; it is acceptable if they are totalled together on the *payment summary.
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