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INCOME TAX ASSESSMENT ACT 1997 - SECT 900.135 Evidence on a payment summary

INCOME TAX ASSESSMENT ACT 1997 - SECT 900.135

Evidence on a payment summary

  (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).

  (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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