INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
Substantiation rules
TABLE OF DIVISIONS
1 | Introduction |
2 | Substantiating work expenses |
3 | Substantiating car expenses |
4 | Substantiating business travel expenses |
5 | Written evidence |
6 | Travel records |
7 | Retaining and producing records |
8 | Relief from effects of failing to substantiate |
9 | Award transport payments |
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.
2-6(2) [Laundry expenses count towards limit]However, this exception does not increase the $300 limit in section 2-5 to $450: your laundry expenses still count toward that limit.
2-6(3) [Limit increased by regulations]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 2-5 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.
This limit can be increased from time to time by regulations made under section 266 .
2-6(4) [Definition]A laundry expense is a work expense to do with washing, drying or ironing clothes (but not dry cleaning).
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