Commonwealth Numbered Acts

INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 900.10

To deduct certain types of losses or outgoings, you need to substantiate them
under this Division.

Item    For this type of loss or outgoing:    see:
1.      Work expenses                         Subdivision 900-B
2.      Car expenses                          Subdivision 900-C
3.      Business travel expenses              Subdivision 900-D
Note: There are exceptions to these requirements:
. Subdivision 900-B has some specific exceptions about work expenses.
. Subdivision 900-H provides for relief from the effects of failing to
substantiate.
. Subdivision 900-I has an exception about certain losses or outgoings related
to award transport payments.