Part 5Employment income: deductions allowed from earnings

Chapter 1Deductions allowed from earnings: general rules

General rules

328The income from which deductions may be made

1

The general rule is that deductions under this Part are allowed—

a

from any earnings from the employment in question, and

b

not from earnings from any other employment.

This is subject to subsections (2) to (4).

2

Deductions under section 351 (expenses of ministers of religion) are allowed from earnings from any employment as a minister of a religious denomination.

3

Deductions under section 368 (fixed sum deductions from earnings payable out of public revenue) are allowed only from earnings payable out of the public revenue.

4

Deductions limited to specified earnings (see subsection (5)) are allowed—

a

only from earnings from the employment that are taxable earnings under certain of the charging provisions of Chapters 4 and 5 of Part 2, and

b

not from other earnings from it.

5

“Deductions limited to specified earnings” are deductions under—

  • sections 336 to 342 (deductions from earnings charged on receipt: see sections 335(2) and 354),

  • section 353 (deductions from earnings charged on remittance),

  • sections 370 to 374 (travel deductions from earnings charged on receipt), and

  • Chapter 6 of this Part (deductions from seafarers' earnings: see section 378(1)(a)).