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The ATO has introduced a new Deductions schedule (DDCTNS) to lodge with a 2019 individual tax return.

See Claiming deductions on the ATO website.

Key changes
  • You'll now enter deductions into the DDCTNS instead of directly in each label D1–D15 (apart of D11).
  • We've made this easier by updating a bunch of our worksheets, which 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

  

Completing the new DDCTNS

You can no longer enter data directly into the deduction labels D1–D15, with the exception of 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.

To 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 Deductionss & Losses tab
    2. Click the field in Item D2, D3, D7, D8 or D15E and press ENTER.
Entering data into the DDCTNS

You can no longer enter data directly into the deduction labels D1–D15, with the exception of 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 2018, and the schedules or worksheets in the 2019 tax year
  • the maximum number of entries per item.

For information on the deduction item, including how to complete the label, click the link in the table.

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
Consolidating records

At D1, MYOB Tax will consolidate records if you have more than 10 motor vehicle expense (mve) worksheets. Motor vehicles using the cents per kilometre (km) method integrate to the Deductions schedule (DDCTNS) first, in descending km order, followed by log book 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 has recommended that you group your expenses. For example — rather than listing individual stationery items (such as pen, pencil, stapler), just report the total stationary expense.

However, you can still add additional rows as required:

  • To add additional rows, click in the relevant field then click on the toolbar. You can also press CTRL + INSERT on the keyboard.
  • To delete rows you no longer need, click in the relevant row then click on the toolbar. You can also press CTRL + DELETE on the keyboard.

Where you exceed the maximum limit of records at D2 to D15, consolidate the remaining records with the description Consolidated remaining amounts. Refer to the specific item help topic for more details.

Preparing supporting worksheets

To help you in your calculations, we've updated a bunch of the supporting worksheets to integrate into the Deductions schedule (DDCTNS).

These 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 is unavailable in the DDCTNS. This is because the value in this field come 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, click on the toolbar or press F6 on the keyboard. The total is integrated 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

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 roll over 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.

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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