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Click this link for information on Item D5 Other work related expenses on the ATO website.

Label E - Other work related expenses

Did the taxpayer have any other expenses relating to working as an employee?

If certain expenses exceed the ATO benchmark, you will need to have written evidence of the amount. For example, overtime meal expenses.

You can claim overtime meal expenses only if they were paid under an industrial law, award or agreement and you have included the amount of the overtime meals allowance as income at item 2. If your claim is more than $29.40 per meal, you must have written evidence, such as receipts or diary entries, which show the cost of the meals.

A dissection grid to detail expenses being claimed has been introduced at item D5. Amounts allocated to item D5 in the Motor vehicle worksheet (mve) or the Depreciation worksheet (d) will integrate calculated amounts for both depreciation deductions and/or any deductible balancing adjustment amount to the grid. Refer to Motor vehicle worksheet (mve) and Depreciation worksheet (d).

CCH References

16-160 Expenses incidental and relevant to employment

16-170 Generally deductible items

16-175 Generally non-deductible items

16-220 Deductibility of travel expenses in general