Guide to claiming deductions

Not claimable elsewhere on your tax return

The most common expenses individuals claim on their tax return supplement as 'Other deductions' are lawful deductions incurred in earning assessable income that they cannot claim elsewhere on their tax return.

The two most common mistakes taxpayers make is to claim deductions as 'Other deductions' not claimable elsewhere on their tax return when they: should claim the expenses elsewhere on their tax return - for example, claiming union membership as an 'Other deduction', instead of as an 'Other work-related expense'. cannot lawfully claim a deduction - for example, claiming child support payments.

Deductions you cannot claim elsewhere

The deductions you cannot claim elsewhere include deductions that:

• are not covered by other deduction types, such as debt deductions for earning foreign source income you declared in your tax return, or
• you would usually claim elsewhere on your tax return, but your circumstances have changed - for example, you have claimable business expenses for a business you stopped the previous year.

Claiming deductions - home

Sections within Not claimable elsewhere on your tax return

• Deductions you cannot claim elsewhere