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See Item D15 Other Deductions on the ATO website for further information.

If you are claiming other deductions at item D15, then from 1 July 2018, you must also complete the ATO's Deduction schedule (DDCTNS).

Other Deductions cover expenses that the taxpayer may be entitled to claim at this item and which have not been claimed already at D1 to D14. Each amount that is entered must be accompanied by a description.

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titleLabel E - Election expenses

This label covers the amount of any election expenses for local, territory or federal candidates being claimed.

The Generic schedule available in previous years, has been replaced by a direct link to the DDCTNS.

Click label E to open the schedule at D15: Election expenses in the DDCTNS.

There is no insert of additional rows for label E. Enter the total amount of your election expenses.

When you close the DDCTNS we'll pass the amount from D15E to label E in the main return.

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titleLabel J - Other Deductions

Press label J to open the Other deductions worksheet (ode).

You must use this worksheet in order to complete label J.

When you close the ode worksheet, we'll pass the amount to:

label J in the income tax return

D15 in the DDCTNS, Codes P, D, U and O fields where relevant. Entries add to the D15J total.

CCH References

16-000 What are income-related deductions?

16-010 General allowable deductions

16-500 Parliamentary election expenses

16-510 Local government elections

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titleRelated topics
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Small business entity eligibility tests Other deductions worksheet (sbeode)

Supplementary Deductions