Document ID: chunk:federal_register_of_legislation:C2025C00029:section:6:p13
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 6 (pt 13/18)
Character Range: 7627825–7630648

the consequences of failing to retain or produce the original.

Subdivision 900‑I—Award transport payments

Guide to Subdivision 900‑I

900‑210  What this Subdivision is about

      This Subdivision tells you when you can deduct an expense related to an award transport payment without getting written evidence or keeping travel records.

Table of sections

Operative provisions
900‑215 Deducting an expense related to an award transport payment
900‑220 Definition of award transport payment
900‑225 Substituted industrial instruments
900‑230 Changes to industrial instruments applied for before 29 October 1986
900‑235 Changes to industrial instruments solely referable to matters in the instrument
900‑240 Deducting in anticipation of receiving award transport payment
900‑245 Effect of exception in this Subdivision on exception for small total of expenses
900‑250 Effect of exception in this Subdivision on methods of calculating car expense deductions

Operative provisions

900‑215  Deducting an expense related to an award transport payment

The exception
 (1) If:
 (a) you are paid one or more *award transport payments in the income year; and
 (b) the total of the *transport expenses, to the extent that they relate to the award transport payments, that you incur during any income year and claim as deductions for any income year is no more than the total amount of the payments; and
 (c) those transport expenses qualify as a deduction under some provision of this Act outside this Division;
then you can deduct those transport expenses without getting written evidence or keeping travel records.
To find out whether an expense qualifies as a deduction under this Act, see Division 8 (Deductions).

Increases to amounts payable under industrial instrument must be ignored
 (2) For each *award transport payment, you can deduct no more than the amount you could have deducted if the *industrial instrument the payment is under were still in force as it was on 29 October 1986. If your claim exceeds this amount, you cannot use the exception for the expenses.

900‑220  Definition of award transport payment

Award transport payment
 (1) An award transport payment is a *transport payment covering particular travel that was paid under an *industrial instrument that was in force on 29 October 1986.

Transport payment
 (2) A transport payment is an amount your employer pays you, or is to pay you, for travel by you in the course of working for the employer that is:
 (a) an allowance (or part of an allowance) for the sole or main purpose of covering your *transport expenses; or
 (b) a reimbursement to 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