S 900-220 repealed by No 49 of 2026, s 3 and Sch 4 item 12, effective 1 July 2026. For application provision, see note under s 25-130. S 900-220 formerly read:
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).
History
S 900-220(2) amended by
No 101 of 2006
, s 3 and Sch 2 item 759, by amending the reference to a repealed inoperative provision in para (b), effective 14 September 2006. For application and savings provisions see the
CCH Australian Income Tax Legislation archive
.
S 900-220(2) amended by No 179 of 1999.
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.
History
S 900-220(3) amended by No 77 of 2001.
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