It's important to read Item D5 Other work related expenses on the ATO website before completing this item
From 1 July 2018 where you have work-related expenses, the ATO requires you to lodge a Deductions schedule (DDCTNS) (AE Tax schedule code ds).
The dissection grid that was available in previous years has been replaced with a new worksheet Other Work Related Expenses worksheet (pwe).
You can enter up to 50 expense items. To add a row, press Ctrl+Insert. To delete a row, press Ctrl+Delete.
If certain expenses exceed the ATO benchmark, you will need to have written evidence of the amount. For example, overtime meal expenses.
When you close the pwe worksheet, we'll pass the total to item D5 label E:
Deductions schedule item D5
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.
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