Item D5 - Other work related expenses

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It's important to read Item D5 Other work related expenses on the ATO website before completing this item

Label E - Other work related expenses

From 1 July 2018 where you have work-related expenses, the ATO requires you to lodge a Deductions schedule (DDCTNS) (AE Tax schedule code ds).

The dissection grid that was available in previous years has been replaced with a new worksheet Other Work Related Expenses worksheet (pwe).

You can enter up to 50 expense items. To add a row, press Ctrl+Insert. To delete a row, press Ctrl+Delete.

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: Allowances, earnings, tips, director's fees etc If your claim is more than $30.60 per meal, you must have written evidence, such as receipts or diary entries, which show the cost of the meals.

Amounts allocated to item D5 from the Motor vehicle worksheet (mve) and the Depreciation worksheet (d) will be passed to the pwe.

When you close the pwe worksheet, we'll pass the total to item D5 label E:

Deductions schedule item D5

Schedule W - Work related expenses

If the ATO has expressly advised your practice, or an agent of your practice, to lodge the Schedule W where work related expenses for your individual clients exceed $300, then you need to check what your RSD default rollover requirements are for Schedule W and alter them accordingly. See Work related expenses - ATO Schedule (W).

Under these circumstances the ATO expects to receive both the Schedule W and the Deductions schedule.

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

Related topics

Deductions (Individual return)

Motor vehicle worksheet (mve)

Depreciation worksheet (d)

Deductions schedules (DDCTNS)