Page Comparison - How to complete IITR deductions (v.162 vs v.193) - PS Help: Tax - Australia 2019

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Old Version 162

changes.mady.by.user MathangiS

Saved on Jun 19, 2019

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New Version Current

changes.mady.by.user LouiseB

Saved on May 04, 2020

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The ATO have 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 a claiming a deduction in your individual tax return, the DDCTNS is mandatory.

Keypoints

Title	Key changes

There's a new Deductions schedule (DDCTNS) and some worksheets have been updated to integrate with it.
The way you enter deductions has changed. Learn how to complete the new schedule.

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.

When do you need a DDCTNS?

If you're claiming a deduction in at any of the individual return labels ticked below, you'll need to complete a DDCTNS schedule.

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D1 Work-related car deductions

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D8 Dividend deductions

D9 Gifts or donations
Image Modified	D2 Work-related travel expenses	Image Modified

D9 Gifts or donationsD10 Cost of managing tax affairs

D10 Cost of managing tax affairs
Image Modified	D3 Work-related clothing, laundry and dry-cleaning expenses

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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

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D11 - Deductible amount of undeducted purchase price of a foreign pension or annuity
Each foreign pension has their own undeducted purchase price (UPP), and the total amounts will show in label D11, therefore a DDCTNS schedule is not required.

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D8 Dividend deductions

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	schedule
	schedule

How

do I

to use the new DDCTNS

UI Expand
title To find the DDCTNS
You can
navigate to it from 2 places:
Section
Column
width 25
1 Select Preparation > Schedule
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width 50%
2 Select it from ATO Schedules.
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title To fill in the DDCTNS
You can
no longer enter data directly into the deduction labels D1–D15, (apart from label D11
.Depending on the deduction item
). Instead, you'll
need to use
enter data either directly into the new DDCTNS
schedule
or
any
, in a supporting worksheet
. Each supporting worksheet integrates
, which is then transferred to the
new
DDCTNS
schedule to help you report it to the ATO.
When you click on any of the deduction labels, you'll see either
the DDCTNS schedule or
the supporting worksheets like motor vehicle worksheet (mve) or depreciation worksheets, that integrate to the DDCTNS schedule.
You can't see additional repeating fields in the schedule to record individual descriptions and amounts. Click Insert then press CTRL+INSERT to insert additional records. You can't insert records below deductions from the depreciate worksheet or the motor vehicle worksheet.
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The ATO have provided the following guidance on the level of detail required:
The details to be provided should be at an appropriate level, that is stationery expense $x rather than by individual stationery items.
The table shows the differences in data entry for 2018 and 2019, as well as the maximum entries allowed in each label.
Deduction item2018: Schedule/worksheet at the label for data entry2019: Schedule/worksheet at the label for data entryMaximum entries
D1 Work related car expenses
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type info
For more than 10 deduction items, enter the first 9 items and consolidate the additional items and their values into the 10th item.
.
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title To access the DDCTNS
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 Entering data into the DDCTNS
You can no longer enter data directly into the deduction labels D1–D15, (apart from label D11). The DDCTNS opens if there is no supporting worksheet at the deduction labels.
The table below shows:
the differences between the schedules and worksheets available in the 2018 and 2019 tax years
the maximum number of entries per item.
Deduction item 2018 Schedule or worksheet 2019 Schedule or worksheet 2019 ATO pre-fill Maximum entries
D1 Work-related car expenses
Motor vehicle expenses (mve) Motor vehicle expenses (mve) 10
D2 Work-related travel expenses Work-related travel expenses
dissection
grid Deductions schedule (DDCTNS) 20
D3 Work-related uniform, occupation-specific or protective clothing, laundry and dry cleaning Generic schedule
2018
Deductions schedule (DDCTNS) 20
D4 Work-related self-education expenses Work-related self-education expenses worksheet (sed) Work-related self-education expenses worksheet (sed) 20
D5 Other work-related expenses Other work-related
travel
expenses
dissection
grid
(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
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50
D6 Low-value pool deductions Depreciation worksheet
or directly entered value in the return

Item D6 – Label K Deductions schedule (DDCTNS)
Depreciation worksheet (d) 1
D7 Interest deductions
Interest deductions (idd) Deductions schedule (DDCTNS) 20
D8 Dividend deductions Dividend deductions (ddd) Deductions schedule (DDCTNS) 20
D9
Gift and
Gifts or donations
Gift and Gift and
Gifts or donations (pgd)
(pre-fill data from the ATO and manual data-entry)
Gifts or donations (pgd)
(pre-fill data from the ATO and manual data-entry)
Image Added
20
D10 Cost of managing tax affairs Cost of managing tax affairs (cmt) Cost of managing tax affairs (cmt) 20
D12 Personal superannuation contributions Personal superannuation contributions
2018
(psc) Personal superannuation contributions
2019
(psc)
Image Added
25
D13 Deductions for project pool
Depreciation worksheet Depreciation worksheet 20
D14 Forestry managed investment scheme deduction
Forestry managed investment scheme worksheet
2018
(fms) Forestry managed investment scheme worksheet
2019 Label J -
(fms) 20
D15 Other deductions
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

title	To find the DDCTNS

title	To fill in the DDCTNS

Data entry from the DDCTNS schedule

Item D7 - Interest deductions

Click label I to open the DDCTNS schedule.
Scroll down to D7 Interest deductions and fill in the description and the amount.
If you want to add more records, click the Image Removed icon located near the Return properties.
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title	Example data entry

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type	tip

If Image Removed is greyed out, make sure the cursor is on the last data-entry field.

Fill in a depreciation motor vehicle worksheet if required.

The amount at D7 total integrates to item 7 label I Interest deductions, and the details in the DDCTNS schedule will lodge with the tax return.

Data entry from a supporting schedule

Item D5 - Other work-related expenses

Click label E to open an Other Work Related Expenses worksheet.

Enter the description and amount for all the items, then close the worksheet.

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Open the DDCTNS schedule. You'll see items from the Other work-related expenses worksheet listed at label D5.

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The amount at D5 total integrates to item D5 label E Other work-related expenses, and the details in the DDCTNS schedule will lodge with the tax return.

Rolling over deductions from 2018 to 2019

By 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 PDF

The ATO don't provide a tax office PDF version of the DDCTNS schedule.

Consolidating records

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.
Image Added

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

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.

Deduction item	2019 Schedule or worksheet	Maximum entries in DDCTNS
D1 Work-related car expenses	Motor vehicle expenses (mve)	10
D9 Gifts or donations	Gifts or donations (pgd)	20
D4 Work-related self-education expenses	Work-related self-education expenses worksheet (sed)	20
D5 Other work-related expenses	Other work-related expense (pwe)	50
D10 Cost of managing tax affairs	Cost of managing tax affairs (cmt)	20
D12 Personal superannuation contributions	Personal superannuation contributions (psc)	25
D13 Deductions for project pool	Depreciation worksheet	20
D14 Forestry managed investment scheme deduction	Forestry managed investment scheme worksheet (fms)	20
D15 Other deductions	Generic schedule Other deductions (ode)	100

Other changes

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title	Rollover and schedule data

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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title	ATO-PDF copy

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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Individual return

Deductions schedule (DDCTNS)

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Versions Compared

Old Version 162

New Version Current

Key

When do you need a DDCTNS?

How

to use the new DDCTNS

Data entry from the DDCTNS schedule

Item D7 - Interest deductions

Data entry from a supporting schedule

Item D5 - Other work-related expenses

Rolling over deductions from 2018 to 2019

Tax office copy PDF

Other changes

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