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Subdiv 900-I repealed by No 49 of 2026, s 3 and Sch 4 item 12, effective 1 July 2026.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S 900-245 repealed by No 49 of 2026, s 3 and Sch 4 item 12, effective 1 July 2026.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 900-245 formerly read:

SECTION 900-245 Effect of exception in this Subdivision on exception for small total of expenses  
900-245
A * transport expense that section 900-215 lets you deduct without getting written evidence or keeping travel records does not count towards the $ 300 limit in section 900-35.

Note:

Section 900-35 tells you that if the total of all the work expenses that you want to deduct is $ 300 or less, you can deduct them without getting written evidence or keeping travel records.