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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.

Keypoints
TitleKey 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 at any of the individual return labels ticked below, you'll need to complete a DDCTNS.

D1 Work-related car deductions

D9 Gifts or donations

D2 Work-related travel expenses

D10 Cost of managing tax affairs

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

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

D4 Work-related self-education expenses

D12 Personal superannuation contributions

D5 Other work-related expenses

D13 Deduction for project pool

D6 Low-value pool deduction

D14 Forestry-managed investment scheme deduction

D7 Interest deductions

D15 Other deductions

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 cleaningGeneric scheduleDeductions schedule (DDCTNS) 20
D4 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 expenses gridOther work-related expense (pwe)

50
D6 Low-value pool deductionsDepreciation worksheet
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 Gifts or donationsGifts or donations (pgd)Gifts or donations (pgd)

20
D10 Cost of managing tax affairsCost of managing tax affairs (cmt)Cost of managing tax affairs (cmt) 20
D12 Personal superannuation contributionsPersonal superannuation contributions (psc)Personal superannuation contributions (psc)

25

D13 Deductions for project pool

Depreciation worksheetDepreciation worksheet 20

D14 Forestry managed investment scheme deduction

Forestry managed investment scheme worksheet (fms)Forestry managed investment scheme worksheet (fms) 20
D15 Other deductions

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 on the toolbar, or press CTRL+INSERT.
  • To delete rows you no longer need, click in the relevant row then click on the toolbar, or press CTRL+DELETE.

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, clickon 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 return

Deductions schedule (DDCTNS)