Income Tax Assessment Act 1997
If the total of all the *work expenses (including *laundry expenses, but excluding *travel allowance expenses and *meal allowance expenses) that you want to deduct is $300 or less, you can deduct them without getting written evidence or keeping travel records.
If the total is more than $300, you need to substantiate all the work expenses, not just the excess over $300.
Whether or not your work expenses total $300 or less, for certain expenses that are each $10 or less and total $200 or less you can get written evidence by making your own record, instead of getting a document from the supplier: see section 900-125 .900-35(2)
This limit can be increased from time to time by regulations made under section 909-1 . 900-35(3)
A *transport expense that Subdivision 900-I (Award transport payments) lets you deduct without following the rules in this Division does not count towards this limit.