Part 5

Employment income: deductions allowed from earnings
Chapter 2

Deductions for employee’s expenses

General rule for deduction of employee’s expenses

Deductions for expenses: the general rule
336
1
The general rule is that a deduction from earnings is allowed for an amount if—
a
the employee is obliged to incur and pay it as holder of the employment, and
b
the amount is incurred wholly, exclusively and necessarily in the performance of the duties of the employment.
2
The following provisions of this Chapter contain additional rules allowing deductions for particular kinds of expenses and rules preventing particular kinds of deductions.
3
No deduction is allowed under this section for an amount that is deductible under sections 337 to 342 (travel expenses).