Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 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.