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D3 - Work related uniform, occupation
  1. 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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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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The ATO have has introduced a new Deductions Deduction schedule (DDCTNS) attached to lodge with a 2019 Individual individual tax return. If you're a claiming deductions in 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 all 2019 Individual tax return where you're claiming a deduction.

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

Keypoints
TitleChanges in Tax

In a 2019 Individual tax return, we've created a new Deduction schedule(DDCTNS). You'll notice that we've removed some worksheets and made changes to other worksheets to integrate to the new DDCTNS schedule.

There are also changes to the way you enter data in the deductions label.

  • To enter data in any deduction label, you'll need to use the DDCTNS schedule or any supporting worksheets which will integrate to the DDCTNS schedule.
  • There is a limit on the maximum allowable records (line entries) for each deduction label.

Go to Using the DDCTNS in Tax to read about the data entry in the DDCTNS schedule.

 

When do I need a DDCTNS schedule

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

Image Removed D2 - Work Related Travel Expenses

Image Removed D3 - Work Related Clothing, Laundry and Dry Cleaning Expenses

Image Removed D4 - Work Related Self Education Expenses

Image Removed D5 - Other Work-Related Expenses

Image Removed D6 - Low Value Pool Deduction

Image Removed D7 - Interest deductions

Image Removed D8 Dividend Deductions

Image Removed D9 Gifts or Donations

Image Removed D10 Cost of Managing Tax Affairs

Image Removed D12 Personal Superannuation Contributions

Image Removed D13 Deduction for Project Pool

Image Removed D14 Forestry managed investment scheme deduction

Image Removed D15 Other Deductions

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Work-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

do I

to use the new DDCTNS

schedule?

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.

Accessing From

from within a

2019

2017 Individual

Tax

tax return

,

:

  1. From the Preparation menu:
    1. Follow the menu Preparation > Schedule

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Within a 2019 Tax return
    1. .
    2. Double-click Deductions schedule (DDCTNS) to open.
  1. From the ATO Schedules list:
    1. Click Deductions schedule (DDCTNS) under ATO Schedules on the
left side
    1. Navigation bar.

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You can access the DDCTNS schedule like any other schedule from the Preparation menu or from ATO Schedules on the left side of the tax return.

Entering data in the DDCTNS schedule

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

All the deductions items 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.
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titleUsing To access the DDCTNS schedule in Tax

There are three ways to access the new DDCTNS

schedule
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To open a supporting schedule from within the DDCTNS schedule, click on the field and press Enter.

Each of the supporting worksheets 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.

The table shows a comparison data entry in 2018 and 2019 and the maximum allowable records in each deduction label.

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)10
D2 - Work related travel expensesWork related travel expenses dissection gridDDCTNS20
D7 -
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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 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
DDCTNS and Depreciation worksheetNot a repeatable group
value pool deductionsDepreciation 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 deductionsDividend deductions (ddd)Deductions schedule (DDCTNS) 20
D9
- Gift and
Gifts or donations
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
-
Cost of managing tax affairsCost of
Managing Tax
managing tax affairs (cmt)Cost of
Managing Tax
managing tax affairs (cmt) 20
D12
-
Personal superannuation contributionsPersonal
Superannuation
superannuation contributions
2018
(psc)Personal
Superannuation
superannuation contributions
2019
(psc)

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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
-
Other deductions

Label E - Enter the value directly in the return

Label J - Other Deductions (ode)

Label E - DDCTNS

Label J - Other Deductions (ode)

100

Rolling over deductions from 2018 to 2019

To implement the DDCTNS schedule, we've made structural changes to the software and replaced some of the worksheets and dissection grids. 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)

Generic schedule
Other deductions (ode)

 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.
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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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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)