Commonwealth Numbered Acts

INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 900.240

(1) If:

   (a)  you have incurred a *transport expense during an income year; and

   (b)  when you lodge your *income tax return for the income year, you
        reasonably believe that you will later receive an *award transport
        payment to cover the expense; you may deduct the expense without
        getting written evidence or keeping travel records.

(2) However, if the Commissioner becomes satisfied that you will not receive
the *award transport payment after all, then, despite section  170 of the
Income Tax Assessment Act 1936, he or she may at any time disallow the
deduction and amend your assessment accordingly.