From 1 July 2018, you need to separate your client's expense claim into 3 components at label D10.
Label N: Interest charged by the ATO includes:
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General interest charge (GIC)
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Shortfall interest charge (SIC)
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Late payment interest (LPI).
Label L: Litigation costs include:
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Court and administrative appeals tribunal fees,
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Solicitor, barrister and other legal costs incurred in managing your tax affairs.
Label M: Other expenses incurred in managing your tax affairs include:
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tax agent fees for preparing and lodging your tax return and activity statements
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travel to get tax advice from a recognised tax adviser
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obtaining a valuation needed for a deductible donation of property.
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Fees paid to a recognised tax adviser are deductible in the year they are incurred.
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You can't claim for the cost of tax advice given by a person who isn't a recognised tax adviser.
To complete the D10 worksheet
Each section comprises a repeatable data entry row.
To add rows, press Ctrl+Insert. To delete rows, press Ctrl+Delete.
For ATO interest charged at label N, pre-fill from the ATO Pre-fill report is available. See Pre-fill manager for further information.
If you've completed the Motor vehicle worksheet (mve) or the Depreciation worksheet (d), then any relevant amounts are pre-filled for Costs of managing tax affairs—label M.
Totals will be filtered through to the relevant label when you close the worksheet.