INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

SCHEDULE 2B  

Substantiation rules

TABLE OF DIVISIONS

1	Introduction
2	Substantiating work expenses
3	Substantiating car expenses
4	Substantiating business travel expenses
5	Written evidence
6	Travel records
7	Retaining and producing records
8	Relief from effects of failing to substantiate
9	Award transport payments

Division 2 - Substantiating work expenses  

SECTION 2-6   EXCEPTION FOR LAUNDRY EXPENSES BELOW A CERTAIN LIMIT  

2-6(1)   [Written evidence not required]  

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.

2-6(2)   [Laundry expenses count towards limit]  

However, this exception does not increase the $300 limit in section 2-5 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 2-5 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.

2-6(3)   [Limit increased by regulations]  

This limit can be increased from time to time by regulations made under section 266 .

2-6(4)   [Definition]  

A laundry expense is a work expense to do with washing, drying or ironing clothes (but not dry cleaning).