Item D3 - 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).