INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
For the purposes of the definition of eligible expense in subsection 82KT(1) , where:
(a) a taxpayer incurs a transport expense in a year of income; and
(b) the transport expense relates partly to the travel to which a particular eligible transport payment relates and partly to other travel;
the transport expense shall be taken to relate to the eligible transport payment to the same extent to which it would, apart from this Subdivision, have been allowable to the taxpayer as a deduction in respect of the year of income if none of that other travel had been travel in the course of producing assessable income of the taxpayer.