Skip to main content
Skip table of contents

Item D15 - Other Deductions

Click this link to open the information on Item D15 Other Deductions on the ATO website.

Other Deductions cover expenses that the taxpayer may be entitled to claim at this item and which have not been claimed at D1 to D15. Each amount that is entered must be accompanied by a description.

Label E - Election expenses

This label covers the amount of election expenses for local, territory or federal candidates that may have been incurred by the taxpayer.

Election Expenses is supported by the generic dissection worksheet attached at this label. To complete the Dissection Grid for Election expenses, enter the:

  • Schedule Description: The standard description defaults from the title of the item or label from which the worksheet was opened. This can be modified.

  • Details and Income amount: Income amounts cannot be negative.

  • Quantified Amounts: To add extra lines to the grid for quantified amounts click [Ctrl+Ins]. You must enter a rate at each line, if the rate is not significant enter 1.

Label J - Other Deductions

Press label J to open the Other deductions worksheet (ode). For dissection purposes, this worksheet provides a row for each type of deduction, and assists with the correct calculation of the Adjusted Taxable income so that income from financial investment may be reflected at item IT5.

CCH References

16-000 What are income-related deductions?

16-010 General allowable deductions

16-500 Parliamentary election expenses

16-510 Local government elections

JavaScript errors detected

Please note, these errors can depend on your browser setup.

If this problem persists, please contact our support.