Income Tax Assessment Act 1997

CHAPTER 5 - ADMINISTRATION  

PART 5-30 - RECORD-KEEPING AND OTHER OBLIGATIONS  

Division 900 - Substantiation rules  

Subdivision 900-I - Award transport payments  

Operative provisions

SECTION 900-220   Definition of award transport payment  
Award transport payment

900-220(1)    
An award transport payment is a * transport payment covering particular travel that was paid under an * industrial instrument that was in force on 29 October 1986.

Transport payment

900-220(2)    
A transport payment is an amount your employer pays you, or is to pay you, for travel by you in the course of working for the employer that is:

(a) an allowance (or part of an allowance) for the sole or main purpose of covering your * transport expenses; or

(b) a reimbursement to which section 15-70 applies that is for the whole or a part of a * car expense. However, an amount is not a transport payment if it is, or is part of, a * travel allowance.

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) .

Transport expense

900-220(3)    

A transport expense is a loss or outgoing to do with transport, including the decline in value of a * depreciating asset used in connection with transport, but not including a loss or outgoing for accommodation or for food or drink, or expenditure incidental to transport.