This question is about expenses you incurred in earning any dividend and similar investment income declared at this item.
From 1 July 2018 where you have expenses of this nature, the ATO requires you to lodge a Deductions schedule (DDCTNS).
These new requirements have seen both the Interest deductions worksheet (ddd) removed and the ATO Interest and dividend deductions schedule (BJ) discontinued.
Click label H to open the ATO Deductions schedule at D8. Do not aggregate your interest expenses as each must be detailed separately. For this purpose you can have up to a total of 20 entries.
To add a row press Ctrl+Insert. To remove excess rows, press Ctrl+Delete.
When you close the Deductions schedule, we'll pass the D8 total to item D8 label H in the income tax return:
Taxation of Financial Affairs (TOFA)
If you have elected to have the taxation of financial arrangements (TOFA) rules apply to your tax affairs, before you complete your tax return and this item, see Taxation of financial arrangements (TOFA) on the ATO website.
You cannot have dividend deductions if there is no dividend income at item 11.