Document ID: chunk:federal_register_of_legislation:C2025C00029:section:6:p2
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 6 (pt 2/18)
Character Range: 7601159–7603715

the 5 years end, you are involved in a dispute with the Commissioner that relates to the expense. See section 900‑170.
 (4) If you do not retain the material for the *retention period, you cannot deduct the expense. If you have already deducted it, your assessment may be amended to disallow the deduction.
 (5) If you lose any of the material, there are rules that might help you in section 900‑205.

900‑30  Meaning of work expense

General
 (1) A work expense is a loss or outgoing you incur in producing your salary or wages.
Note: This Division also applies to withholding payments that are not salary or wages: see subsection 900‑12(3).

Travel allowance expenses included
 (2) Travel allowance expenses count as *work expenses. A travel allowance expense is a loss or outgoing you incur for travel that is covered by a *travel allowance. The loss or outgoing must:
 (a) be for accommodation or for food or drink; or
 (b) be incidental to the travel.
 (3) A travel allowance is an allowance your employer pays or is to pay to you to cover losses or outgoings:
 (a) that you incur for travel away from your ordinary residence that you undertake in the course of your duties as an employee; and
 (b) that are losses or outgoings for accommodation or for food or drink, or are incidental to the travel.
The travel may be within or outside Australia.
Note: This Division also applies to individuals who are not employees: see section 900‑12.

Meal allowance expenses included
 (4) Meal allowance expenses count as *work expenses. A meal allowance expense is a loss or outgoing that you incur for food or drink that is covered by a *meal allowance.
 (5) A meal allowance is an allowance that your employer pays or is to pay to you as an employee to enable you to buy food or drink. However, an allowance is not a meal allowance if it is a *travel allowance or part of one.
Note: This Division also applies to individuals who are not employees: see section 900‑12.

Motor vehicle expenses excluded
 (6) A loss or outgoing to do with a *motor vehicle is not treated as a *work expense unless it is:
 (a) a loss or outgoing incurred, or a payment made, in respect of travel outside Australia; or
 (b) a taxi fare or similar loss or outgoing.
However, most losses or outgoings to do with a *motor vehicle are covered by the rules about *car expenses. See Division 28 and Subdivision 900‑C.

Other types of losses or outgoings included
 (7) In addition to losses or outgoings within the general scope of subsection (1), any of the following is a *work expense: