Who can claim
This deduction is available to individuals.
- A specific tax provision allows the deduction for your facts and income year.
- The amount is not claimable at D1 to D14, against a specific income category or elsewhere in the return.
What you cannot claim
- D15 is not a general catch-all for private, domestic, capital, reimbursed or unsupported expenses.
- Do not duplicate an amount already claimed against work, investment, rental, business, foreign or other income.
- Election expenses must be shown separately from other D15 deductions.
How the amount is worked out
Identify the precise statutory basis and correct return label. This review does not add a worksheet deduction until that provision and its permitted amount are confirmed.
Records the ATO expects
- Governing tax provision
- Expense or loss evidence
- Calculation
- Return-label analysis
Before you rely on this rule
D15 is a reporting label, not a source of deduction entitlement. Confirm the exact legal basis and permitted amount before claiming.
Where this rule comes from
Primary source: ATO deductions you can claim (Modified 7 June 2026). Reviewed 30 July 2026. Covers the 2025-26 and 2026-27 income years.