As per the ATO's Dividend Deductions 2024, D8 expenses can include the following:
Management fees and fees for investment advice relating to changes in the mix of your investments.
Interest charged on money borrowed to purchase shares or similar investments.
Costs relating to managing your investments, such as travel and buying specialist investment journals or subscriptions.
Item 11 Listed investment company capital gain deduction does not auto-transfer to Item D8 of the individual tax return.
Please contact the ATO if you require further clarification on deductions.