Car expenses - Amount Claim code recorded in field "Car Expenses - Claim Code" must be 'S' for this field to be informed Car expenses - Total business kilometres (cents per km method only) Valid codes for work related vehicle expenses calculation methods are: - Cents per kilometre - 12% of original value - One-third of actual expenses - Logbook Car expenses - Claim code Valid codes for the engine capacity classifications are denoted by the following codes: A = Engine capacity <= 1600cc or rotary engine <= 800cc B = Engine capacity >1600cc and <= 2600cc or rotary engine >800cc and <= 1300cc C = Engine capacity >2600cc or rotary engine >1300cc. Car expenses - Engine capacity code (cents per km method only) Claim code recorded in field "Car Expenses - Claim Code" must be 'B' for this field to be informed Car expenses - Log book method - business % claimed This is calculated as - (Business kilometres/Total kilometres travelled) X 100 Claim code recorded in field "Car Expenses - Claim Code" must be 'B' for this field to be informed Car expenses - Log book method - Business % shown in log book Explain why the car was used for work purposes. If a claim is being made using the 12 per cent of original value method or one-third of actual expenses method, the individual taxpayer needs to explain how the estimate that business kilometres exceeded 5000 was made needs to be explained. If a claim was made using the cents per kilometre method, the individual taxpayer needs to explain how the estimate of business kilometres was arrived at. Car expenses - Explanation and justification for work purposes Valid values are: Invoice receipt - Invoice or receipt PAYG summary - PAYG payment summary Diary evidence - Diary evidence Allowance - Allowance received No Substantiation - Substantiation not required ATO ruling - ATO ruling or guidelines (reasonable allowances ruling, laundry rates) Diary calculation - Diary calculation Actual recorded cost - Actual recorded cost Log book - Log book Other evidence - Other evidence Other calculation - Other calculation Car expenses - Standard evidence/calculation information code Explanation only required when codes 'Other evidence' or 'Other calculation' are used in the field "Car expenses - Standard evidence or calculation information code" Car expenses - Details of "other" evidence/calculation code used Clothing expenses - Amount Valid values for Clothing expense categories are: Laundry - Laundry Dry cleaning - Dry cleaning Protective clothing - Protective clothing Compulsory work uniform - Compulsory work uniform Non-compulsory work uniform - Non-compulsory work uniform Occupation specific clothing - Occupation specific clothing Other - Other Clothing expenses - Category Clothing expenses - Details of "other" clothing category used Inform this field with the description of the clothing items and explain why they were needed for work purposes. Uniform, protective or occupation specific clothing and laundry expenses - Description of clothing and justification for work purposes Work related expenses additional details consist of the following components: Invoice receipt - Invoice or receipt PAYG summary - PAYG payment summary Diary evidence - Diary evidence Allowance - Allowance received No Substantiation - Substantiation not required ATO ruling - ATO ruling or guidelines (reasonable allowances ruling, laundry rates) Diary calculation - Diary calculation Actual recorded cost - Actual recorded cost Log book - Log book Other evidence - Other evidence Other calculation - Other calculation Clothing expenses - Standard evidence/calculation information code Explanation only required when codes 'Other evidence' or 'Other calculation' are used in the field "Clothing expenses explanation - Standard evidence or calculation code" Clothing expenses - Details of "other" evidence/calculation code used Self education expenses - Gross amount Valid self-education expense categories are Fees - Fees Books stationery consumables - Books, stationery, consumables Travel - Travel Computer including depreciation - Computer including depreciation Other - Other Self education expenses - Category of expense An explanation is only required when 'O' (Other) is selected as the category for self education expenses. Self education expenses - Details of "other" category used The net amount is the gross amount for self education expenses less the s82A deduction. Self education expenses - Net deduction Explain how these expenses related to current work activities. If an estimate has been used for apportioning an expense that related to self education, such as computer expenses, explain how the amount was calculated Self education expenses - Explain how expenses relate to current work activities The maximum s82A reduction amount is $250. Self education expenses - s82A reduction amount Work related expenses additional details consist of the following components: Invoice receipt - Invoice or receipt PAYG summary - PAYG payment summary Diary evidence - Diary evidence Allowance - Allowance received No Substantiation - Substantiation not required ATO ruling - ATO ruling or guidelines (reasonable allowances ruling, laundry rates) Diary calculation - Diary calculation Actual recorded cost - Actual recorded cost Log book - Log book Other evidence - Other evidence Other calculation - Other calculation Self education expenses - Standard evidence/calculation information code Explanation only required when codes 'Other evidence' or 'Other calculation' are used in the field "Self education expenses - Standard evidence or calculation code" Self education expenses - Explanation of "other" evidence/calculation code used Other travel expenses - Amount Valid values for other travel expense codes are: Award - Award transport Vehicles - Vehicles other than cars and borrowed vehicles Domestic - Domestic travel Overseas - Overseas travel Other - Other Tolls - Tolls Parking - Parking Other travel expenses - Category of expense Explanation only required if "other" category used in the field 'Other travel expenses - Category of expense claimed' Other travel expenses - Details of "other" code used If the taxpayer is making the claim for domestic or overseas travel at daily rates, they must provide the calculation. Other travel expenses - Explain how these expenses relate to your work Travel related expenses additional details consist of the following components: Invoice receipt - Invoice or receipt PAYG summary - PAYG payment summary Diary evidence - Diary evidence Allowance - Allowance received No Substantiation - Substantiation not required ATO ruling - ATO ruling or guidelines (reasonable allowances ruling, laundry rates) Diary calculation - Diary calculation Actual recorded cost - Actual recorded cost Log book - Log book Other evidence - Other evidence Other calculation - Other calculation Other travel expenses - Standard evidence/calculation code Explanation only required when codes 'Other evidence' or 'Other calculation' are used in the field "Other travel expenses - Standard evidence or calculation code" Other travel expenses - Details of "other" evidence/calculation code used Other work expenses - business % Other expense codes are: FIDs - FIDs etc Union fees - Union fees Overtime meal allowance - Award overtime meal allowance expenses Seminars - Seminars Books and journals - Books and journals Home office running - Home office running expenses Home office occupancy - Home office occupancy expenses Home Telephone - Home Telephone Computer expenses - Computer expenses including depreciation Tools and equipment - Tools and equipment Other depreciation - Other depreciation Other - Other Newspapers - Newspapers Mobile Phone - Mobile Phone Internet Access - Internet Access Subscriptions - Subscriptions Printing Postage and Stationery - Printing Postage and Stationery Other work expenses - Category of expense Other work expenses - Details required only if "other" category code used Other work expenses - Details of "other" category used Other work expenses - Amount The explanation should outline how each individual expense is related to work, excluding Financial Institution Duty (FID), Union or overtime meal allowances. If a work related portion of an expense has been estimated, for example telephone, home office or computer expenses, explain how the amount was apportioned. Other work expenses - Explanation and justification for work purposes of each expense Valid values for work related expenses and additional details are: Invoice receipt - Invoice or receipt PAYG summary - PAYG payment summary Diary evidence - Diary evidence Allowance - Allowance received No Substantiation - Substantiation not required ATO ruling - ATO ruling or guidelines (reasonable allowances ruling, laundry rates) Diary calculation - Diary calculation Actual recorded cost - Actual recorded cost Log book - Log book Other evidence - Other evidence Other calculation - Other calculation Other work expenses - Standard evidence/calculation information code Explanation only required when codes 'Other evidence' or 'Other calculation' are used in the field "Other work expenses - Standard evidence or calculation code" Other work expenses - Details of "other" evidence/calculation code used Car expenses - Car cost price Example - Toyota Corolla, Nissan X-Trail etc. Car expenses - Description of car (make, model) Self education expenses - Name of course Self education expenses - Institution WRELodgeRequest [Abstract] RP Primary Items [Abstract]