Income Tax Assessment Act 1997
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).
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