Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 28.180

Car expenses related to award transport payments

  (1)   Subdivision   900 - I (Award transport payments) allows certain losses or outgoings to be deducted without getting written evidence. The losses or outgoings are * transport expenses 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.

Note:   This Subdivision also applies to entities that are not employers, but pay (or are liable to pay) withholding payments covered by subsection   28 - 185(3).

  (2)   If that Subdivision lets you deduct * car expenses, or parts of * car expenses, without getting written evidence, you don't need to use any of the 2 methods to calculate your deductions for those expenses or parts of expenses.

  (3)   However, your use of the 2 methods for other * car expenses you incur for the * car for the income year is affected, unless you elect not to rely on Subdivision   900 - I. Section   900 - 250 deals with this matter.


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