Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If the nature and amount of a * work expense are shown on your copy of a * payment summary given to you by your employer, you can use the copy as written evidence of the expense.
Note: This Division also applies to entities that are not employers, but pay (or are liable to pay) withholding payments covered by subsection 900 - 12(3).
(2) Expenses of the same nature need not be separately itemised; it is acceptable if they are totalled together on the * payment summary.