The ATO has introduced a new Deductions Deduction schedule (DDCTNS) to lodge with a 2019 individual tax return. This allows you to provide more information on deductions being claimed by your clients. See Claiming deductions on the ATO website. If you're claiming a deduction in your individual tax return, the DDCTNS is mandatory.When do I need a DDCTNS schedule- You'll now enter deductions into the DDCTNS instead of directly in each label D1–D15 (apart from D11).
- We've made this easier by updating a bunch of our worksheets. These will now integrate into the DDCTNS and the relevant return label. Learn how to use the new DDCTNS.
- The DDCTNS schedule is lodged to the ATO, along with the 2019 Individual tax return.
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When do you need a DDCTNS?If you're claiming a deduction at any of the individual return labels ticked below, you'll need to complete a DDCTNS schedule. Image Modified | D1 Work-related car deductions | Image Modified | D8 Dividend deductions | Image Modified | D2 Work-related travel expenses | Image Modified | D9 Gifts or donationsD10 Cost of managing tax affairsD10 Cost of managing tax affairs | Image Modified | D3 Work-related clothing, laundry and dry-cleaning expenses |
Image Removed | Image Added | D11 - Deductible amount of undeducted purchase price of a foreign pension or annuity | Image Modified | D4 Work-related self-education expenses | Image Modified | D12 Personal superannuation contributions | Image Modified | D5 Other work-related expenses | Image Modified | D13 Deduction for project pool | Image Modified | D6 Low-value pool deduction | Image Modified | D14 Forestry-managed investment scheme deduction | Image Modified | D7 Interest deductions | Image Modified | D15 Other deductions |
Image Removed | D11 - Deductible amount of undeducted purchase price of a foreign pension or annuity Each foreign pension has its own undeducted purchase price (UPP), and the total amounts will show in label D11, therefore a DDCTNS schedule is not required. | Image Added | | | |
How do I to use the new DDCTNS?You can no longer enter data directly into the deduction labels D1–D15, (apart from label D11). Instead, you'll enter data either directly into the new DDCTNS or, in a supporting worksheet, which is then transferred to the DDCTNS. UI Expand |
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title | Accessing To access the DDCTNS |
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| You can navigate to it from 2 places: Section |
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| 1 Select Preparation > Schedule Image Removed |
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| 2 Select it from ATO Schedules. Image Removed |
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| There are three ways to access the new DDCTNS from within a 2017 Individual tax return: - From the Preparation menu:
- Follow the menu Preparation > Schedule.
- Double-click Deductions schedule (DDCTNS) to open.
- From the ATO Schedules list:
- Click Deductions schedule (DDCTNS) under ATO Schedules on the Navigation bar.
- From the deduction item:
- Click the Deductions & Losses tab
- Click the field in Item D2, D3, D7, D8 or D15E and press ENTER.
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title | Completing Entering data into the DDCTNS |
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| You can no longer enter data directly into the deduction labels D1–D15, with the exception of (apart from label D11). The DDCTNS schedule opens if there is no supporting worksheet at the deductions deduction labels. You can only see one data-entry row. To add a row, press CTRL+INSERT. To delete a row, press CTRL+DELETE. UI Text Box |
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| | The ATO has recommended that you group your expenses, for example, you have a total stationery expense rather than individual stationery items.The table shows the: differences in data entry between 2018 and 2019maximum entries allowed for each labeltable below shows: - the differences between the schedules and worksheets available in the 2018 and 2019 tax years
- the maximum number of entries per item.
schedule/Schedule or worksheet | 2019 |
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schedule/Schedule or worksheet | 2019 ATO pre-fill | Maximum entries |
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| For more than 10 deduction items, enter the first 9, and total the amount of the additional items into the 10th item. | dissection 2018 travel dissection (pre-fill data from the ATO) | Other work-related expense (pwe) | (pre-fill data from the ATO and manual data-entry)DDCTNS and depreciation worksheet | Not a repeatable group | or directly entered value in the return(pre-fill data from the ATO and manual data-entry)(pre-fill data from the ATO and manual data-entry)Label J - Label E - Enter the value directly in the return Label J - Generic schedule Other deductions (ode) |
Label E - DDCTNS Generic schedule Other deductions (ode) | | 100 |
Rolling over deductions from 2018 to 2019By adding the DDCTNS schedule, we had to replace some of the worksheets and dissection grids. This means that existing schedules and worksheets at deduction labels will not rollover into 2019, with the exception of motor vehicle worksheets (mve). Tax office copy PDFThe ATO don't provide a tax office PDF version of the DDCTNS schedule. | At D1, MYOB Tax consolidates records if you have more than 10 motor vehicle expense (mve) worksheets. Motor vehicles using the cents per km method integrate to the DDCTNS first, in descending km order, followed by the logbook method. This ensures the consolidated record doesn't breach the 5000km limit. In the DDCTNS, you'll only see one data-entry row for each item. The ATO recommends that you group your expenses. For example, rather than listing individual stationery items (such as pen, pencil, stapler), just report the total stationery expense. However, you can still add additional rows as required: - To add additional rows, click in the relevant field then click Image Added on the toolbar, or press CTRL+INSERT.
- To delete rows you no longer need, click in the relevant row then click Image Added on the toolbar, or press CTRL+DELETE.
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Where you exceed the maximum limit of records at D1 to D15, consolidate the remaining records with the description Consolidated remaining amounts. Refer to the specific item help topic for more details. |
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title | Preparing supporting worksheets |
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| To help you in your calculations, we've updated a bunch of the supporting worksheets to integrate into the DDCTNS. These worksheets are not lodged to the ATO, but will instead integrate into the DDCTNS. You might notice that data entry fields for these items are unavailable in the DDCTNS. This is because the value in this field comes from a supporting worksheet. To enter the data, click in the field and press Enter on the keyboard to open the worksheet. Fill in the worksheet as per normal. To transfer the values from the worksheet into the DDCTNS, clickImage Addedon the toolbar or press F6 on the keyboard. The total integrates to the relevant item in the DDCTNS. |
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title | Rollover and schedule data |
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| By introducing the new DDCTNS, we've changed or replaced some worksheets and grids. As a result, only the following worksheets will rollover to 2019: - Depreciation worksheet (d)
- Motor vehicle worksheet (mve)
- Personal superannuation contributions worksheet (psc)
You'll need to create all other deductions worksheets for 2019. |
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| The ATO PDF version of the DDCTNS is not available and therefore not included in the ATO-PDF copy print. For paper lodgments, print amounts at deduction items and action codes at D1, D3 and D4 in the main income tax return. |
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