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Item D3 - Work-related clothing, laundry and dry-cleaning expenses

See Item D3 Work-related clothing, laundry and dry-cleaning expenses on the ATO website for further information.

Label C - Work related clothing, laundry and dry cleaning expenses

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  Work related expenses - ATO Schedule (W).

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

CCH References

16-180 Occupational clothing and protective gear

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