We've replaced the generic dissection sheet previously opened at this item with the ATO's Deductions schedule (DDCTNS).
This item is about expenses incurred as an employee for work-related:
protective clothing
uniforms
occupation-specific clothing
laundering and dry-cleaning of clothing listed above.
From 1 July 2018, if you have work-related expenses of this nature, the ATO requires you to lodge a Deductions schedule (DDCTNS, Tax schedule code ds).
Click label C to open the Deductions schedule and enter the details.
You can have up to 20 entries. To add a row, press Ctrl+Insert. To delete a row, press Ctrl+Delete.
When you close the Deductions schedule. we'll pass:
the D3 total amount to D3 label C, and
the correct Action code to the code box beside label C.
Valid action codes are:
C - Compulsory work uniform
N - Non-compulsory work uniform
P - Protective clothing
S - Occupation-specific clothing
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 Schedule W Item D3: Uniforms (Compulsory or Non-compulsory).
Under these circumstances the ATO expects to receive both the Schedule W and the Deductions schedule (DDCTNS).