Commonwealth Numbered Acts

INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 900.45

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) PAYE earnings: see section 900- 12.