S 900-40 repealed by No 49 of 2026, s 3 and Sch 4 item 11, effective 1 July 2026.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 900-40 formerly read:
SECTION 900-40 Exception for laundry expenses below a certain limit
900-40(1)
Even if the
*
work expenses you claim total more than
$
300, you can still deduct up to
$
150 of
*
laundry expenses without getting written evidence of them.
900-40(2)
However, this exception does not increase the
$
300 limit in section 900-35 to
$
450: your
*
laundry expenses still count toward that limit.
Example:
You want to deduct laundry expenses of
$
140 and union dues of
$
200. These work expenses total more than
$
300, so the exception in section 900-35 doesn't apply. This means you must substantiate the union dues expense. However, because of the exception in this section, you don't need to get written evidence of the laundry expenses.
900-40(3)
This limit can be increased from time to time by regulations made under section 909-1.
900-40(4)
A
laundry expense
is a
*
work expense to do with washing, drying or ironing clothes (but not dry cleaning).
View history note
Hide history note