Commonwealth Consolidated Acts Commonwealth Consolidated Acts(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.