1. $300的范围
D3 Work related clothing, laundry and dry- cleaning expenses
D4 Work related self-education expenses
D5 Other work related expenses
D6 Low value pool deduction
我知道在D3中有一条规定：
You must have written evidence – for example, diary entries and receipts – for your laundry expenses if:
● the amount of your claim is greater than $150, and
● your total claim for work expenses exceeds $300 – not including car, meal allowance, award transport payments allowance and travel allowance expenses.
$300 的限额是否指 D3+D4+D5+D6 <= 300呢？
2. 对于USB Hard Drive, 刻录盘等，是否可以在D5中申请？必须使用折旧（Decline in Value）吗？
我在D5的帮助文件中发现：
Tools and equipment
You can claim an immediate deduction for the work-related usage of your tools and equipment where the cost does not exceed $300
请问USB Hard Drive, 刻录盘可否归类到Tools and equipment中，或者需要归类到Computer and Software 中？
