Document ID: chunk:federal_register_of_legislation:C2025C00029:section:6:p14
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 6 (pt 14/18)
Character Range: 7630442–7633216

which section 15‑70 applies that is for the whole or a part of a *car expense. However, an amount is not a transport payment if it is, or is part of, a *travel allowance.
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).

Transport expense
 (3) A transport expense is a loss or outgoing to do with transport, including the decline in value of a *depreciating asset used in connection with transport, but not including a loss or outgoing for accommodation or for food or drink, or expenditure incidental to transport.

900‑225  Substituted industrial instruments
  An *industrial instrument that comes into force in substitution for another industrial instrument is taken to be a continuation of the original instrument.

900‑230  Changes to industrial instruments applied for before 29 October 1986
 (1) Changes made to an *industrial instrument after 29 October 1986 are taken to have been made on 29 October 1986 if they were made in response to an application made on or before 29 October 1986 that sought increases in *transport payments.
 (2) If the application was amended after 29 October 1986, the alterations made to the *industrial instrument count as being made on 29 October 1986 only if they did not result in increases in *transport payments that were greater than increases in those payments sought by the application as at 29 October 1986.

900‑235  Changes to industrial instruments solely referable to matters in the instrument
  Changes made to an *industrial instrument after 29 October 1986 are taken to have been made on 29 October 1986 if the whole amount of the change is determined solely by reference to matters that were contained in the industrial instrument on 29 October 1986.

900‑240  Deducting in anticipation of receiving award transport payment
  If:
 (a) you have incurred a *transport expense during an income year; and
 (b) when you lodge your *income tax return for the income year, you reasonably believe that you will later receive an *award transport payment to cover the expense;
you may deduct the expense without getting written evidence or keeping travel records.

900‑245  Effect of exception in this Subdivision on exception for small total of expenses
  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.

900‑250  Effect of exception in this Subdivision on methods of calculating car expense deductions