Income Tax Assessment Act 1997

S 900-45 repealed by No 49 of 2026, s 3 and Sch 4 item 11, effective 1 July 2026.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 900-45 formerly read:

SECTION 900-45 Exception for work expense related to award transport payment  
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) withholding payments covered by subsection 900-12(3).

S 900-45 amended by No 179 of 1999.