Income Tax Assessment Act 1997

CHAPTER 5 - ADMINISTRATION  

PART 5-30 - RECORD-KEEPING AND OTHER OBLIGATIONS  

Division 900 - Substantiation rules  

Subdivision 900-B - Substantiating work expenses  

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 surrounding sectionsView surrounding sectionsBack to top


This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.