Reference guide for the ATO deduction categories used in linq.
D1
Work-related car expenses
Costs of using your car to travel for work purposes (not commuting to your regular workplace).
What counts
- ✓ Fuel for work trips
- ✓ Tolls and parking (work-related)
- ✓ Car maintenance (work % only)
- ✓ Logbook-based claims
What doesn't
- ✗ Commuting home ↔ office
- ✗ Personal errands
- ✗ Fines and penalties
D2
Work-related travel expenses
Costs of travelling away from home overnight for work.
What counts
- ✓ Flights for work travel
- ✓ Hotel / accommodation
- ✓ Meals while travelling
- ✓ Airport transfers
What doesn't
- ✗ Personal holiday add-ons
- ✗ Travel to regular workplace
- ✗ Spouse travel costs
D3
Work-related clothing & laundry
Costs of buying and maintaining uniforms, protective clothing, and occupation-specific clothing.
What counts
- ✓ Compulsory uniforms
- ✓ Protective gear (boots, hi-vis)
- ✓ Laundry of work clothes
- ✓ Occupation-specific costumes
What doesn't
- ✗ Conventional clothing (suits)
- ✗ Casual clothes for work
- ✗ Fashion items
D4
Work-related self-education
Costs of self-education directly related to your current employment.
What counts
- ✓ Course fees (work-related)
- ✓ Textbooks and materials
- ✓ Student union fees
- ✓ Internet for study
What doesn't
- ✗ Courses for a new career
- ✗ School fees for children
- ✗ General interest courses
D5
Other work-related expenses
Other expenses you incur as a direct result of earning your income.
What counts
- ✓ Tools and equipment
- ✓ Phone and internet (work %)
- ✓ Home office running costs
- ✓ Union and professional fees
What doesn't
- ✗ Entertainment expenses
- ✗ Child care costs
- ✗ Personal phone usage
D6
Low-value pool deduction
Deduction for depreciating assets allocated to a low-value pool.
What counts
- ✓ Assets under $1,000
- ✓ Written-down assets < $1,000
- ✓ Pooled depreciation claims
What doesn't
- ✗ Assets over threshold
- ✗ Non-depreciable items
D7
Interest and dividend deductions
Expenses incurred in earning interest or dividend income.
What counts
- ✓ Investment management fees
- ✓ Interest on investment loans
- ✓ Financial advisor fees (investment)
What doesn't
- ✗ Personal loan interest
- ✗ Home loan interest (owner-occupied)
- ✗ Savings account fees
D8
Gifts and donations
Donations of $2 or more to registered deductible gift recipients (DGRs).
What counts
- ✓ Charity donations ($2+)
- ✓ DGR-registered organisations
- ✓ School building funds
What doesn't
- ✗ Raffle tickets
- ✗ Fundraiser purchases
- ✗ Non-DGR organisations
D9
Cost of managing tax affairs
Costs of managing your tax affairs, including tax agent fees.
What counts
- ✓ Tax agent fees
- ✓ Tax software
- ✓ Travel to tax agent
- ✓ ATO audit expenses
What doesn't
- ✗ Financial planning fees
- ✗ Accounting for personal budgeting
D10
Deductible amount of UPP of Australian super pension
The deductible amount of the undeducted purchase price of an Australian superannuation pension.
What counts
- ✓ UPP deductible portion
- ✓ Australian super pension amounts
What doesn't
- ✗ Voluntary super contributions
- ✗ Non-Australian pensions
D15
Working from home expenses
Expenses for working from home — either the fixed rate method or actual cost method.
What counts
- ✓ Home office electricity
- ✓ Phone and internet (WFH %)
- ✓ Office furniture depreciation
- ✓ Stationery and supplies
What doesn't
- ✗ Mortgage or rent
- ✗ General household expenses
- ✗ Coffee and snacks
Rental
Rental property deductions
Expenses related to earning rental income from investment properties.
What counts
- ✓ Property management fees
- ✓ Repairs and maintenance
- ✓ Insurance premiums
- ✓ Interest on investment loan
What doesn't
- ✗ Owner-occupied property costs
- ✗ Capital improvements (different treatment)
- ✗ Personal use portion
GST
GST credits
Goods and Services Tax paid on business purchases that may be claimed as input tax credits.
What counts
- ✓ GST on business supplies
- ✓ GST on work equipment
- ✓ GST on professional services
What doesn't
- ✗ GST on personal items
- ✗ GST-free supplies
- ✗ Input-taxed acquisitions
BAS
Business Activity Statement
Expenses related to Business Activity Statement reporting obligations.
What counts
- ✓ BAS preparation costs
- ✓ BAS agent fees
- ✓ PAYG instalment amounts
What doesn't
- ✗ Personal tax return costs (use D9)
- ✗ Non-business expenses
Disclaimer: This is general information only — not tax advice. Every person's tax situation is different. Always consult a registered tax agent or the ATO for advice specific to your circumstances. linq helps you organise receipts, but does not provide tax, financial, or legal advice.