Other expenses


    • books, journals, trade magazines and professional libraries
    • protective items such as sunscreens and sunglasses
    • union fees and subscriptions to professional associations
    • any other expenses directly incurred by the taxpayer in earning their salary, wages and allowances that are not covered at another label or schedule in the return
    • telephone, mobile phone, or internet expenses.

Sickness and accident insurance premiums should be claimed at D15.

In this section:

    • Evidence to support expenses
    • Substantiation

Evidence to support expenses

If you incurred the above expenses and wish to claim these as a deduction, the nexus has to be established. If your tax return is selected for a review or an audit, you may be asked to provide the following records to us:

    • evidence to show that the expenses directly relate to carrying out your employment duties in the course of earning your salary, wages and allowances
    • a letter from your employer(s) to assist in establishing the nexus to earning assessable income which related to the particular deduction.


To substantiate the deduction, you may be asked to provide the following records:

    • a list of all items included in your claim for books, journals and protective items, and receipts, accounts and/or other documentary evidence for each item
    • other evidence about how specific expenses relate to carrying out your duties in the course of earning your income – for example, diary notes may be necessary to apportion expenses between work-related and private purposes
    • for telephone or internet expenses, an itemised telephone and/or paid internet service provider account. Where itemised telephone accounts are not available (such as for a prepaid mobile phone), you may need to provide a reasonable estimate of work-related expenses, based on diary entries of telephone usage or internet usage over a period of one month, together with relevant paid telephone or internet accounts.