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),
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