You may be able to deduct, without getting written evidence or keeping travel records, a * transport expense you incurred that is 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. Subdivision 900 - I tells you about this.
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).