Income tax: is a taxpayer required to substantiate the first $300 if the aggregate claim for employment-related expenses, car expenses and travel expenses incurred by the taxpayer in producing salary and wages exceeds the $300 limit?

Taxation Determination TD 92/163 is withdrawn with effect from today.

Division 900 of the Income Tax Assessment Act 1997 provides a clear answer to the question being addressed by this Determination. This answer is in accordance with the Commissioner's interpretation as outlined in this Determination which applied to the Income Tax Assessment Act 1936 .