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INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 900.245
Effect of exception in this Subdivision on exception for small total of expenses
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.
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