Deductions workpaper

How the Deductions workpaper calculates each D1–D15 deduction category and Total Deductions.

D1 supports two methods:

• Cents per kilometre: enter the business kilometres. The claim is calculated as Kilometres × the applicable cents-per-kilometre rate.

• Logbook: enter the business-use percentage. The claim is calculated from the vehicle expenses and that percentage. The vehicle expenses are registration, insurance, repairs and maintenance, fuel & oil, depreciation, interest, lease and EV charging costs.

The workpaper compares the two methods and uses the claim set by the template.

D2 to D15

Category	What you can enter
D2 Travel	Multiple work-related travel expenses
D3 Clothing	Work-related clothing, laundry and dry-cleaning
D4 Self-education	Multiple self-education expenses
D5 Other work-related expenses	Details and amount, with multiple rows
D6 Low Value Pool	Low-value pool deduction entries
D7 Interest deductions	Applicable interest deductions
D8 Dividend deductions	Applicable dividend deductions
D9 Gifts/donations	Eligible gifts and donations
D10 Cost of managing tax affairs	Linked automatically from the Accounting Fees workpaper
D11 UPP	Deductible amount of undeducted purchase price (UPP) of a foreign pension or annuity
D12 Personal superannuation contributions	Linked automatically from the Super Contributions workpaper
D13 Project pool	Applicable project pool deduction
D14 Forestry MIS	Forestry managed investment scheme deduction
D15 Other deductions	Other eligible deductions

Note: D10 and D12 come from their source workpapers, so you do not need to enter those amounts again here.

Totals

• Each category from D1 to D15 has its own total.

• Total Deductions = the sum of all applicable D1–D15 amounts. It flows to the individual's ITR Summary.

How to access

• Go to Jobs and open the relevant job.

• Click the Workpapers icon or navigate to Job Results then Workpapers.

• Select Deductions on the Workpapers Dashboard.