28‑180 Car expenses related to award tra28‑180 Car expenses related to award transport payments

#### 28‑180 Car expenses related to award transport payments (1) Subdivision 900‑I (Award transport payments) allows certain losses or outgoings to be deducted without getting written evidence. The losses or outgoings are \*transport expenses 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. > Note: This Subdivision also applies to entities that are not employers, but pay (or are liable to pay) withholding payments covered by subsection 28‑185(3). (2) If that Subdivision lets you deduct \*car expenses, or parts of \*car expenses, without getting written evidence, you don’t need to use any of the 2 methods to calculate your deductions for those expenses or parts of expenses. (3) However, your use of the 2 methods for other \*car expenses you incur for the \*car for the income year is affected, unless you elect not to rely on Subdivision 900‑I. Section 900‑250 deals with this matter.