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Item D4 - Work-related self-education expenses

Label D - Work related self-education expenses

From 1 July 2018, if you have work-related self-education expenses, the ATO requires you to lodge a Deductions schedule (DDCTNS, Tax schedule code ds).

These are expenses incurred from a work-related course to obtain a formal qualification from a school, college, university, or other places of education.

To comply with ATO changes, we've redesigned the Self-education worksheet (sed). Click label E to open the Work-Related Self-Education Expenses Worksheet (sed).

To add a row, press Ctrl+Insert. To delete a row, press Ctrl+Delete. If you have more than 20 sets of details, we'll total the 20th and subsequent entries into one entry in the Deductions Schedule (DDCTNS).

Motor vehicle expenses and Depreciation expenses relating to D4 are passed from the Motor vehicle worksheet (mve) and the Depreciation worksheet (d).

You can only claim self-education expenses that relate to your work as an employee at the time you were studying.
You can't claim if the self-education was undertaken in order to get a new job or commence a new income-earning activity.

Enter the self-education expenses under the correct category (for example, A, B, C, D and E, because when working out what you can claim, certain costs are reduced by $250).

When you close the sed worksheet, we'll add up the amounts and pass the values from the sed to:

  • Item D4 label D in the income tax return
  • Item D4 in the Deductions Schedule (DDCTNS).


ATO requirements for consolidation

If you have more than 10 motor vehicle worksheets (mve), motor vehicles using the cents per km method integrate to the DDCTNS first in descending order (highest km number to lowest number), followed by the log book method. This is to assist with the consolidation record not breaching the 5,000 Km limit.

  • Gross depreciation and Gross amount excluding depreciation aren't reduced by the Business %., and
  • Business kilometres traveled field contents are not lodged with the ATO.

Other changes are the:

  • you can enter expenses in $c
  • Repairs and maintenance renamed to Repair expenses.
  • Totals in this form are not lodged with the ATO. They are used to cross reference amounts in the individual income tax return.
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