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Using the DDCTNS schedule

This allows you to provide more information on deductions being claimed by your clients. See Claiming deductions on the ATO website.

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From 1 July 2019, ATO have The ATO has introduced a new Deductions Deduction schedule (DDCTNS) attached to an Individual tax return. If you're a claiming deductions in a to lodge with a 2019 individual tax return, you'll need to enter the details of the deduction as a line entry (granular) in this new DDCTNS schedule. This is a mandatory schedule for 2019 Individual tax return where you're claiming a deduction..

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Keypoints
TitleChanges in MYOB Tax

In Tax we've created new Deduction schedule(DDCTNS) within a 2019 Individual tax return.

  • You can access the DDCTNS schedule like any other schedule from the Preparation menu or from Worksheets on the left side of the tax return.
  • Data entry for any deduction label in a 2019 individual tax return is via the DDCTNS schedule or any supporting schedules which will integrate to the DDCTNS schedule.
  • There is a limit on the maximum allowable records for each deduction label. See the table for more details.

Accessing the new DDCTNS schedule

You can access the Deductions schedule like any other schedule in Tax, from Preparation > Schedule > Deductions schedule (DDCTNS)

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Key changes
  • 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
  • D2 Work Related Travel Expenses
  • 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
  • D7 Interest Deduction
  • D8 Dividend Deductions
  • D9 Gifts or Donations
  • D10 Cost of Managing Tax Affairs
  • D12 Personal Superannuation Contributions
  • D13 Deduction for Project Pool
  • D14 Forestry managed investment scheme deduction
  • D15 Other Deductions
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    D11 - Deductible Amount of Undeducted Purchase Price of a Foreign Pension or Annuity is not part of the deductions schedule. This is because D11 has only one label with no changes to show in the main tax return. The ATO are looking at making some changes for this label in the future.

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    titleEntering data in DDCTNS schedule

    You'll no longer be able to enter data via the deduction labels.

    All the information must be entered

    • using the DDCTNS schedule or
    • supporting worksheets like motor vehicle worksheet(mve) or depreciation worksheets which will then integrate to the DDCTNS schedule.

    Each of these schedules are integrated to the new DDCTNS schedule to help you report it to the ATO. You can see additional repeating fields in the schedule to record the individual descriptions and amounts.

    Comparison table of 2018 and 1029 and maximum allowable records or repeatable groups in each deduction label

    There is a limit on the maximum allowable records for each deduction label.

    AnchorTableTable
    Deduction itemSchedule/worksheet used in 2018Schedule/worksheet you'll need to use in 2019Maximum number of records

    D1 - Work related car expenses

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    For more than 10 deduction items, enter the first 9 items and consolidate the additional items and their values into one item.

    Motor Vehicle Expenses(mve)Motor Vehicle Expenses(mve)10D2 - Work related travel expensesWork related travel expenses dissection gridDDCTNS20D3 - Work related uniform, occupation

    -related car deductions

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    D9 Gifts or donations

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    D2 Work-related travel expenses

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    D10 Cost of managing tax affairs

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    D3 Work-related clothing, laundry and dry-cleaning expenses

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    D11 - Deductible amount of undeducted purchase price of a foreign pension or annuity

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    D4 Work-related self-education expenses

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    D12 Personal superannuation contributions

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    D5 Other work-related expenses

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    D13 Deduction for project pool

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    D6 Low-value pool deduction

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    D14 Forestry-managed investment scheme deduction

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    D7 Interest deductions

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    D15 Other deductions

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    D8 Dividend deductions

      

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    schedule
    schedule

    How 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.

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    titleTo access the DDCTNS

    There are three ways to access the new DDCTNS from within a 2017 Individual tax return:

    1. From the Preparation menu:
      1. Follow the menu Preparation > Schedule.
      2. Double-click Deductions schedule (DDCTNS) to open.
    2. From the ATO Schedules list:
      1. Click Deductions schedule (DDCTNS) under ATO Schedules on the Navigation bar.
    3. From the deduction item:
      1. Click the Deductions & Losses tab
      2. Click the field in Item D2, D3, D7, D8 or D15E and press ENTER.
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    titleEntering 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 item2018 Schedule or worksheet2019 Schedule or worksheet2019 ATO pre-fillMaximum entries
    Motor vehicle expenses (mve)Motor vehicle expenses (mve) 10
    D2 Work-related travel expensesWork-related travel expenses gridDeductions schedule (DDCTNS) 20
    D3 Work-related uniform, occupation-specific or protective clothing, laundry and dry
    clenaing
    cleaningGeneric schedule
    2018
    Deductions schedule (DDCTNS) 20
    D4 Work-
    Work
    related self-education expensesWork-related self-education expenses worksheet (sed)Work-related self-education expenses worksheet (sed) 20
    D5
    -
    Other work-related expensesOther work-related
    travel
    expenses
    dissection
    gridOther
    Work
    work-related expense (pwe)
    (This is pre-fill data from the ATO)

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    50
    D6 Low-
    Low D7 -
    value pool deductionsDepreciation worksheet
    or directly entered value in the returnDDCTNS and Depreciation worksheetNot a repeatable group

    Item D6 – Label K
    Deductions schedule (DDCTNS)
    Depreciation worksheet (d)
     1

    D7 Interest deductions

    Interest deductions (idd)Deductions schedule (DDCTNS) 20
    D8
    -
    Dividend deductionsDividend deductions (ddd)Deductions schedule (DDCTNS) 20
    D9
    - Gift and
    Gift and Gift and
    Gifts or donations (pgd)
    (This is pre-fill data from the ATO)
    Gifts or donations (pgd)
    (This is pre-fill data from the ATO)

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    20
    D10
    -
    Managing Tax
    managing tax affairs (cmt)Cost of
    Managing Tax
    managing tax affairs (cmt) 20
    D12
    -
    Superannuation
    superannuation contributions
    2018
    (psc)Personal
    Superannuation
    superannuation contributions
    2019
    (psc)

    Image Added

    25

    D13

    -

    Deductions for project pool

    Depreciation worksheetDepreciation worksheet 20

    D14

    -

    Forestry managed investment scheme deduction

    Forestry managed investment scheme worksheet
    2018
    (fms)Forestry managed investment scheme worksheet
    2019
    (fms) 20
    D15
    - Label J - Other Deductions

    Label E - Enter the value directly in the return

    Label J - Other Deductions

    Generic schedule
    Other deductions (ode)

    Label E - DDCTNS

    Rolling over deductions from 2018 to 2019

    We've made structural changes to the software and replaced some of the worksheets and dissection grids. This is done to fit in the new DDCTNS schedule.

    Hence, the existing deductions schedule from 2018 will not rollover into 2019.

    Tax office copy PDF

    There is no Tax office copy pdf of the DDCTNS schedule.

    Generic schedule
    Other deductions (ode)

    100
     100
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    titleConsolidating 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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    titlePreparing 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 item2019 Schedule or worksheetMaximum entries in DDCTNS
    Motor vehicle expenses (mve)10
    D9 Gifts or donationsGifts or donations (pgd)20
    D4 Work-related self-education expensesWork-related self-education expenses worksheet (sed)20
    D5 Other work-related expensesOther work-related expense (pwe)50
    D10 Cost of managing tax affairsCost of managing tax affairs (cmt)20
    D12 Personal superannuation contributionsPersonal superannuation contributions (psc)25

    D13 Deductions for project pool

    Depreciation worksheet20

    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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    titleRollover 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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    titleATO-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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    titleRelated topics
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    Individual Returnreturn

    Deductions schedule (DDCTNS)