INCOME TAX ASSESSMENT ACT 1997 - SECT 900.245 Effect of exception in this Subdivision on exception for small total of expenses

INCOME TAX ASSESSMENT ACT 1997 - SECT 900.245

    A * transport expense that section   900 - 215 lets you deduct without getting written evidence or keeping travel records does not count towards the $300 limit in section   900 - 35.

Note:   Section   900 - 35 tells you that if the total of all the work expenses that you want to deduct is $300 or less, you can deduct them without getting written evidence or keeping travel records.