Tax return deductions D1 to D10 explained: which receipts go where

The deductions section of an Australian tax return is ten labelled questions, D1 to D10. myTax and your tax agent's software ask them in plain language, but the labels still decide what goes where, and each one has its own evidence rules.

Getting the label right matters less than people fear. Having the right record for each claim matters more. Here is what each one covers and what to keep.

D1: Work-related car expenses#

For a car you owned, leased or hired and used for work as an employee, not for ordinary travel between home and work. There are two methods:

• Cents per kilometre: 88 cents per kilometre for 2025–26, up to 5,000 km per car, per year. No receipts, but you need to show how you worked out your work kilometres, such as a diary. The rate covers all your car costs, so nothing else is claimed on top.
• Logbook: your actual car costs multiplied by your work-use percentage, which comes from a logbook kept for at least 12 continuous weeks. Keep receipts for fuel, servicing, insurance, registration and repairs.

D2: Work-related travel expenses#

Travel in the course of doing your job, such as trips between workplaces or overnight work travel: airfares, accommodation, meals while away overnight, taxis and parking. Keep receipts and, for trips away, a record of the work purpose. Travel paid in another currency needs converting first; see receipts in a foreign currency.

D3: Work clothing, laundry and dry-cleaning#

Occupation-specific clothing, protective clothing and compulsory or registered uniforms, plus the cost of cleaning them. Ordinary clothes don't count, even if you only wear them to work. Laundry of $150 or less in total (excluding dry-cleaning) can be claimed without receipts, with a record of how you worked it out.

D4: Work-related self-education expenses#

Courses and study with a direct connection to your current job: fees, text books, stationery and the running costs of study. Keep the course invoices and receipts, and be ready to show how the study relates to the work you do now.

D5: Other work-related expenses#

The catch-all for employee costs that don't fit D1 to D4, and the busiest label for most people:

• working from home expenses;
• phone and internet use for work (unless already covered by the working from home fixed rate);
• union and professional association fees;
• tools and equipment, and the work-related share of repairs to them;
• overtime meals, in some circumstances.

Working from home has specific record rules, including a record of the actual hours you worked from home. See working from home deduction records.

D6: Low-value pool deduction#

For the decline in value of low-cost and low-value assets you've put into a low-value pool, such as work equipment that cost less than $1,000 and isn't claimed another way. Keep the purchase receipts and your pool calculations.

D7: Interest deductions#

Expenses you incurred in earning interest income you declared in your return, such as account-keeping fees on accounts held for investment purposes. Keep the statements.

D8: Dividend deductions#

Expenses of earning dividend and distribution income you declared, such as interest on money borrowed to buy shares, or ongoing management fees for advice about those investments. Keep loan statements and invoices.

D9: Gifts or donations#

Voluntary gifts of money to an organisation with deductible gift recipient (DGR) status, including workplace giving through payroll. You generally need a receipt, which will usually say whether the gift is deductible. Bucket donations of up to $10 in total for the year can be claimed without one. You can't claim if you got something back, such as raffle tickets or a dinner, or for donations through crowdfunding platforms that aren't registered DGRs.

D10: Cost of managing tax affairs#

Fees for preparing and lodging your return through a registered tax agent, tax advice from a recognised tax adviser, tax software and reference material, travel to get tax advice, and litigation costs about your tax affairs. You can't claim penalties or interest charges from the ATO. Keep the invoices. A fee is claimed in the year you incurred it, which is why the fee for last year's return usually shows up in this one.

Beyond D10#

Most people stop at D10, but the return has further deduction questions, for example for personal superannuation contributions. If something doesn't fit D1 to D10, it may belong in one of those or in the supplementary section, and that's a good point to ask a tax agent.

If a receipt is missing for any of these, see claiming deductions without receipts for what the ATO will accept instead.