Income Tax Assessment Act 1997
SECTION 900-220 Definition of award transport payment
Award transport payment
900-220(1)
An award transport payment is a *transport payment covering particular travel that was paid under an *industrial instrument that was in force on 29 October 1986.
Transport payment
900-220(2)
A transport payment is an amount your employer pays you, or is to pay you, for travel by you in the course of working for the employer that is:
(a) an allowance (or part of an allowance) for the sole or main purpose of covering your *transport expenses; or
(b) a reimbursement to which section 15-70 applies that is for the whole or a part of a *car expense. However, an amount is not a transport payment if it is, or is part of, a *travel allowance.
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 noteTransport expense
900-220(3)
A transport expense is a loss or outgoing to do with transport, including the decline in value of a *depreciating asset used in connection with transport, but not including a loss or outgoing for accommodation or for food or drink, or expenditure incidental to transport.
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