The ATO has introduced a new Deductions 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.
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
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.
To access the DDCTNS
There are three ways to access the new DDCTNS from within a 2017 Individual tax return:
From the Preparation menu:
Follow the menu Preparation > Schedule.
Double-click Deductions schedule (DDCTNS) to open.
From the ATO Schedules list:
Click Deductions schedule (DDCTNS) under ATO Schedules on the Navigation bar.
From the deduction item:
Click the Deductions & Losses tab
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, (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
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.
Preparing 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, click
on the toolbar or press F6 on the keyboard. The total integrates to the relevant item in the DDCTNS.
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.
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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