Document ID: chunk:federal_register_of_legislation:C2025C00029:section:6:p3
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 6 (pt 3/18)
Character Range: 7603476–7606192

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:
 (a) the decline in value of property you own and that is used, or is *installed ready for use, by you in order to produce your salary or wages;
 (b) expenditure you incur that qualifies as a deduction under section 25‑60 (Parliament election expenses) or section 25‑65 (about local government election expenses);
 (c) expenditure you incur that entitles you to a deduction under section 25‑100 (transport expenses incurred in your travel between workplaces), other than *car expenses;
 (d) a loss or outgoing you incur in relation to producing your salary or wages that entitles you to a deduction under section 25‑125 (COVID‑19 tests).
Note 1: This Division also applies to payments that are not salary or wages, but are PAYE earnings: see section 900‑12.
Note 2: In certain circumstances (for example, under a hire purchase agreement) the notional buyer of property is taken to be its owner (see subsection 240‑20(2)).
Note 3: See Subdivision 900‑C for car expenses that are also transport expenses incurred in your travel between workplaces.

900‑35  Exception for small total of expenses
 (1) If the total of all the *work expenses (including *laundry expenses, but excluding *travel allowance expenses and *meal allowance expenses) that you want to deduct is $300 or less, you can deduct them without getting written evidence or keeping travel records.
Note 1: If the total is more than $300, you need to substantiate all the work expenses, not just the excess over $300.
Note 2: Whether or not your work expenses total $300 or less, for certain expenses that are each $10 or less and total $200 or less you can get written evidence by making your own record, instead of getting a document from the supplier: see section 900‑125.
 (2) This limit can be increased from time to time by regulations made under section 909‑1.
 (3) A *transport expense that Subdivision 900‑I (Award transport payments) lets you deduct without following the rules in this Division does not count towards this limit.

900‑40  Exception for laundry expenses below a certain limit
 (1) Even if the *work expenses you claim total more than $300, you can still deduct up to $150 of *laundry expenses without getting written evidence of them.
 (2) However, this 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