D5
Other work-related
expenses
Other work-related expenses are expenses you incurred
as an employee and have not already claimed anywhere
else on your tax return. These include:
n union fees and subscriptions to trade, business
or professional associations
n certain overtime meal expenses
n professional seminars, courses, conferences and
workshops
n reference books, technical journals and trade magazines
n safety items such as hard hats, safety glasses
and sunscreens
n the work-related proportion of some computer, phone
and home office expenses
n tools and equipment and professional libraries (you may
be able to claim an immediate deduction for the full cost
of depreciating assets costing $300 or less; for more
information see the Guide to depreciating assets 2015).
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
$28.20 per meal, you must have written evidence, such as
receipts or diary entries, which show the cost of the meals.
You cannot claim a deduction for the decline in value of
items provided to you by your employer, or if your employer
paid or reimbursed you for some or all of the cost of those
items, and the item was exempt from fringe benefits tax.
For more information on calculating home office expenses
and to use our Home office expenses calculator, go to
ato.gov.au/instructions2015 and read question D5.
For more information about what you can claim at this
item, you can go to ato.gov.au/instructions2015 and read
question D5.
Did you have any other work-related
expenses?
No Go to question D6.
Yes Read on.
Answering this question
You may need:
n receipts, invoices or written evidence
n statements from your bank, building society
or credit union
nyour PAYG payment summary – individual non-business
nyour PAYG payment summary – foreign employment.
If your total claim for all work-related expenses exceeds
$300, you must have written evidence.
To work out the amount you can claim for depreciating
assets, read the Guide to depreciating assets 2015
(NAT 1996). Go to ato.gov.au/instructions2015 to
get a copy of this publication.
You must claim at this item any other work-related
expenses incurred in earning income shown on a PAYG
payment summary – foreign employment, provided you
have not already claimed the expense anywhere else
on your tax return.
Completing your tax return
up all the expenses that you can claim at
1 Add
this item.
2 Write the total at E item D5.