Document ID: chunk:federal_register_of_legislation:C2025C00029:section:6:p4
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 6 (pt 4/18)
Character Range: 7605956–7608767

exception does not increase the $300 limit in section 900‑35 to $450: your *laundry expenses still count toward that limit.
Example: You want to deduct laundry expenses of $140 and union dues of $200. These work expenses total more than $300, so the exception in section 900‑35 doesn't apply. This means you must substantiate the union dues expense. However, because of the exception in this section, you don't need to get written evidence of the laundry expenses.
 (3) This limit can be increased from time to time by regulations made under section 909‑1.
 (4) A laundry expense is a *work expense to do with washing, drying or ironing clothes (but not dry cleaning).

900‑45  Exception for work expense related to award transport payment
  You may be able to deduct, without getting written evidence or keeping travel records, a *transport expense you incurred that is related to an allowance or reimbursement paid or payable to you by your employer under an *industrial instrument that was in force on 29 October 1986. Subdivision 900‑I tells you about this.
Note: This Division also applies to entities that are not employers, but pay (or are liable to pay) withholding payments covered by subsection 900‑12(3).

900‑50  Exception for domestic travel allowance expenses
 (1) You can deduct a *travel allowance expense for travel within Australia without getting written evidence or keeping travel records if the Commissioner considers reasonable the total of the losses or outgoings you claim for travel covered by the allowance.
 (2) In deciding whether the total of the losses or outgoings you claim is reasonable, the Commissioner must take into account the total of the losses or outgoings of the following kinds that it would be reasonable for you to incur for the travel:
 (a) accommodation;
 (b) food or drink;
 (c) losses or outgoings incidental to the travel.

900‑55  Exception for overseas travel allowance expenses
 (1) You can deduct a *travel allowance expense for travel outside Australia without getting written evidence under the same conditions as for domestic *travel allowances, except that you still have to get written evidence for losses or outgoings for accommodation.
 (2) Consequently, in deciding whether the total of the losses or outgoings you claim is reasonable, the Commissioner must disregard losses or outgoings for accommodation.
 (3) However, for overseas travel covered by a *travel allowance you must still keep travel records if the travel involves you being away from your ordinary residence for 6 or more nights in a row: Subdivision 900‑F tells you about travel records.

900‑60  Exception for reasonable overtime meal allowance
  You can deduct a *meal allowance expense without getting written evidence if:
 (a) the allowance is to enable you to buy food or drink