Income Tax Assessment Act 1997

S 900-35 repealed by No 49 of 2026, s 3 and Sch 4 item 11, effective 1 July 2026. For application provision, see note under s 25-130. S 900-35 formerly read:

SECTION 900-35 Exception for small total of expenses  
900-35(1)
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.

Note 1:

If the total is more than $ 300, you need to substantiate all the work expenses, not just the excess over $ 300.

Note 2:

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.