INCOME TAX ASSESSMENT ACT 1997 - SECT 900.45 Exception for work expense related to award transport payment

INCOME TAX ASSESSMENT ACT 1997 - SECT 900.45

    You may be able to deduct, without getting written evidence or keeping travel records, a * transport expense you incurred that is related to an allowance or reimbursement paid or payable to you by your employer under an * industrial instrument that was in force on 29   October 1986. Subdivision   900 - I tells you about this.

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).