• Section F Annual deductions

    For items not listed, refer to Deductions you can claim.

    F1 Work-related expenses

    Include uniform expenses at F1(e).

    F2 Investment deductions

    If you are claiming deductions at this item, you must complete the investment details in section D. You should show investment income at the appropriate items in section E.

    F3 Expenses related to rental property

    Show only rental deductions at this item. If the title deed shows that you are only a part owner of the property, include only your share of the rental expenses – for example, if you own 50% of the property, you should show only 50% of the rental expenses.

    F4 Tax losses of earlier income years claimed this income year

    This is not your 2016–17 rental loss – this loss has already been included at F3.

    You cannot claim a deduction for a tax loss of an earlier year if your taxable income last year was more than zero.

    See also:

    F5 Personal superannuation contributions (deductible)

    See also:

    Last modified: 10 May 2016QC 21682