Income Tax Assessment Act 1997

CHAPTER 5 - ADMINISTRATION  

PART 5-30 - RECORD-KEEPING AND OTHER OBLIGATIONS  

Division 900 - Substantiation rules  

Subdivision 900-I - Award transport payments  

Operative provisions

SECTION 900-240  

900-240   Deducting in anticipation of receiving award transport payment  
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.

900-240(2)    
(Repealed by No 75 of 2010)