Income Tax Assessment Act 1997

Subdiv 900-I repealed by No 49 of 2026, s 3 and Sch 4 item 12, effective 1 July 2026.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S 900-240 repealed by No 49 of 2026, s 3 and Sch 4 item 12, effective 1 July 2026.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 900-240 formerly read:

SECTION 900-240 SECTION 900-240 Deducting in anticipation of receiving award transport payment  
900-240
If:

(a) you have incurred a * transport expense during an income year; and

(b) when you lodge your * income tax return for the income year, you reasonably believe that you will later receive an * award transport payment to cover the expense;

you may deduct the expense without getting written evidence or keeping travel records.

900-240(2)
(Repealed by No 75 of 2010)

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History

S 900-240(2) repealed by No 75 of 2010 , s 3 and Sch 6 items 9 and 10, effective 29 June 2010. S 900-240(2) formerly read:

900-240(2)
However, if the Commissioner becomes satisfied that you will not receive the * award transport payment after all, then, despite section 170 of the Income Tax Assessment Act 1936 , he or she may at any time disallow the deduction and amend your assessment accordingly.