Treasury Laws Amendment (Tax Reform No. 1) Act 2026 (49 of 2026)

Schedule 4 Standard deduction for work-related expenses

Part 1 Amendment of the Income Tax Assessment Act 1997

Income Tax Assessment Act 1997

1 Section 12-5 (table item headed "work expenses")

Repeal the item, substitute:

work expenses

standard deduction for work-related expenses

25-130

see also substantiation

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