Deduction questions D1-D10 – Individual tax return 2026
Instructions to help you to complete deductions questions D1 to D10 in your paper individual tax return.
Last updated 30 May 2026
Complete question D1 to claim a deduction for work expenses incurred as an employee for a car you owned, leased or hired.
Complete question D2 to claim a deduction for work travel expenses you incurred in the course of performing your work.
Complete question D3 to claim a deduction for expenses incurred as an employee for clothing, laundry and dry-cleaning.
Complete question D4 to claim a deduction for self-education expenses that relate to your employment activities.
Complete question D5 to claim a deduction for other work-related expenses you incurred as an employee.
Complete question D6 to claim a deduction for the decline in value of low-cost and low-value assets.
Complete question D7 to claim a deduction for expenses you incur in earning interest income you declare at question 10.
Complete question D8 to claim a deduction for dividend and distributions declared at question 11.
Complete question D9 to claim a deduction for gifts or donations you made to a deductible gift recipient organisation.
Complete question D10 to claim a deduction for expenses you incurred in managing your tax affairs.
Complete label D if you claim deductions in the supplementary section in your tax return.
Complete the total deductions section of your tax return.
Complete the subtotal section in your tax return.
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