Income Tax Assessment Act 1997

CHAPTER 5 - ADMINISTRATION  

PART 5-30 - RECORD-KEEPING AND OTHER OBLIGATIONS  

Division 900 - Substantiation rules  

Subdivision 900-E - Written evidence  

Operative provisions

SECTION 900-135   Evidence on a payment summary  

900-135(1)  


If the nature and amount of a *work expense are shown on your copy of a *payment summary given to you by your employer, you can use the copy as written evidence of the expense.
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) .

900-135(2)  


Expenses of the same nature need not be separately itemised; it is acceptable if they are totalled together on the *payment summary.

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