The ATO have introduced a new Deductions schedule (DDCTNS) to lodge with a 2019 individual tax return. See Claiming deductions on the ATO website. If you're a claiming a deduction in your individual tax return, the DDCTNS is mandatory. Keypoints |
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Title | What are the changes in MYOB Tax? |
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| We've added the DDCTNS, and updated other worksheets to integrate to it. We've changed the way you complete deductions: - Enter the deductions details (except label D11), using the DDCTNS or a supporting worksheet that integrates to it.
- There is a limit to the number of records you can enter for each deduction label.
See How do I fill in the new DDCTNS? |
When do I need a DDCTNS schedule?If you're claiming a deduction in any of the labels below, you'll need to complete a DDCTNS schedule. | D1 Work-related car deductions | | | | D2 Work-related travel expenses | | D9 Gifts or donations | | D3 Work-related clothing, laundry and dry-cleaning expenses | | D10 Cost of managing tax affairs | | 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 |
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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 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. The ATO are likely to make some changes to this label in a future tax year. |
How do I use the new DDCTNS? UI Expand |
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title | Where do I find the DDCTNS? |
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| You can navigate to it from 2 places: Section |
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| 1 Select Preparation > Schedule
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| 2 Select it from ATO Schedules.
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title | How do I fill in the DDCTNS? |
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| You can no longer enter data directly into the deduction labels, apart from label D11. Depending on the deduction item, you'll need to use the new DDCTNS schedule or any supporting worksheet. Each supporting worksheet integrates 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. UI Text Box |
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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 item | 2018: Schedule/worksheet at the label for data entry | 2019: Schedule/worksheet at the label for data entry | Maximum entries |
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D1 Work related car expenses UI Text Box |
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| For more than 10 deduction items, enter the first 9 items and consolidate the additional items and their values into the 10th item. |
| Motor vehicle expenses (mve) | Motor vehicle expenses (mve) | 10 | D2 Work-related travel expenses | Work-related travel expenses dissection grid | DDCTNS | 20 | D3 Work-related uniform, occupation specific or protective clothing, laundry and dry cleaning | Generic schedule 2018 | 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) | 50 | D6 Low value pool deductions | Depreciation worksheet or directly entered value in the return | DDCTNS and depreciation worksheet | Not a repeatable group | D7 Interest deductions | Interest deductions (idd) | DDCTNS | 20 | D8 Dividend deductions | Dividend deductions (ddd) | DDCTNS | 20 | D9 Gift and donations | Gift and donations (pgd) (pre-fill data from the ATO and manual data-entry) | Gift and donations (pgd) (pre-fill data from the ATO and manual data-entry) | 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) | 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 (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 |
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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. For paper lodgments, print amounts at deduction items and action codes at D1, D3 and D4 in the main income tax return. |