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

11   Sections 900-35 to 900-45

Repeal the sections.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).