Income Tax Assessment Act 1997
SECTION 900-215 Deducting an expense related to an award transport payment
The exception
900-215(1)
If:
(a) you are paid one or more *award transport payments in the income year; and
(b) the total of the *transport expenses, to the extent that they relate to the award transport payments, that you incur during any income year and claim as deductions for any income year is no more than the total amount of the payments; and
(c) those transport expenses qualify as a deduction under some provision of this Act outside this Division;
then you can deduct those transport expenses without getting written evidence or keeping travel records.
To find out whether an expense qualifies as a deduction under this Act, see Division 8 (Deductions).
Increases to amounts payable under industrial instrument must be ignored
900-215(2)
For each *award transport payment, you can deduct no more than the amount you could have deducted if the *industrial instrument the payment is under were still in force as it was on 29 October 1986. If your claim exceeds this amount, you cannot use the exception for the expenses.
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