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