Commonwealth Numbered Acts

INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 900.15

(1) To deduct a *work expense:

   (a)  it must qualify as a deduction under some provision of this Act
        outside this Division; and

   (b)  you need to substantiate it by getting written evidence. Subdivision
        900-E tells you about the evidence you need. To find out whether an
        expense qualifies as a deduction under this Act, see Division 8
        (Deductions).

(2) If your expense is for fuel or oil, you have a choice of either:

   (a)  getting written evidence of it under Subdivision 900-E; or

   (b)  keeping odometer records for the period when you owned or leased the
        *car or hired the *car under a hire purchase agreement in the income
        year. Subdivision 28-H tells you about odometer records.