INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 3 - Deductions  

Subdivision F - Substantiation of certain expenses of years of income up to and including 1993-94  

SECTION 82KZB   AGGREGATE CLAIMS NOT EXCEEDING A CERTAIN AMOUNT  

82KZB(1)   [ relevant expense ]  

In this section, relevant expense means:

(a) an employment-related expense; or

(b) a car expense, or a travel expense, incurred by a taxpayer in producing salary or wages of the taxpayer.

82KZB(2)   [Total expenses not exceeding $300]  

Where the total of the amounts of the relevant expenses incurred by a taxpayer during a year of income and claimed by the taxpayer as deductions in respect of the year of income does not exceed $300 or such higher amount as is prescribed for the purposes of this subsection, sections 82KUA , 82KUB , 82KUC , 82KUD , 82KW , 82KX , 82KZ and 82KZA do not apply in relation to the taxpayer in relation to any of those expenses.