Income Tax Act 1947 · 2020 Revised Edition · Part 5 · Deductions Against Income
14ZH. Deduction for expenditure incurred in deriving income from providing delivery services
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This section applies for the purpose of ascertaining, for the basis period for the year of assessment 2024 or a subsequent year of assessment, a qualifying individual’s income from performing delivery services by prescribed means, that is chargeable to tax under section 10(1)(a) and in respect of which there are outgoings or expenses that are deductible under this Part.
year of assessment
“year of assessment” means the period of 12 months commencing on 1 January 1948, and each subsequent period of 12 months.
In this section, a qualifying individual’s income from performing delivery services does not include —
any income from delivery services not performed personally by the qualifying individual; and
any income from delivery services performed by the qualifying individual as an employee of another person.
Despite any other provision in this Part, there is to be deducted from a qualifying individual’s income for a basis period from performing delivery services by one or more prescribed means, in lieu of the outgoings or expenses that are deductible under this Part, the total of each sum computed by the formula A × B in relation to each of those prescribed means (or a combination thereof), where —
prescribed
“prescribed” means prescribed by rules or regulations made under this Act;
A is the prescribed percentage for the prescribed means or combination of prescribed means; and
B is the individual’s gross income for the basis period from performing delivery services by the prescribed means or combination of prescribed means.
Subsection (3) does not apply if the qualifying individual’s gross income from performing delivery services by prescribed means exceeds $50,000 for the basis period.
Subsection (3) does not apply to a qualifying individual who has made an election under subsection (6) to disapply subsection (3) for the basis period.
A qualifying individual may, in such form and manner and within such time as the Comptroller may determine, make an election to the Comptroller to disapply subsection (3) to the individual’s income from performing delivery services by prescribed means that is derived in the basis period for a particular year of assessment.
Comptroller
“Comptroller” means the Comptroller of Income Tax appointed under section 3(1) and includes, for all purposes of this Act except the exercise of the powers conferred upon the Comptroller by sections 34F(9), 37L(7), 37M(5), 67(1)(a), 95, 96, 96A and 101, a Deputy Comptroller or an Assistant Comptroller so appointed;
In this section —
“delivery services” means the collection, conveyance and delivery, for reward, of any cargo not incidental to the carriage of any passenger;
“prescribed means”, in relation to the performance of delivery services, means such performance —
on foot;
by public transport;
by the use of a bicycle (whether power-assisted or not);
by the use of a motorised personal mobility device;
by the use of a motor cycle; or
by the use of a van;
“prescribed percentage”, in relation to a prescribed means or combination of prescribed means, means the percentage prescribed in rules made under section 7 that applies to the prescribed means or combination of prescribed means;
“qualifying individual”, in relation to any basis period, means an individual who performs delivery services by prescribed means only.