Income Tax Assessment Act 1997
SECTION 900-115 Written evidence from supplier 900-115(1)
You may use this set of rules for any type of expense except the decline in value of a *depreciating asset.
View history note
Hide history note900-115(2)
You must get a document from the supplier of the goods or services the expense is for. The document must set out:
(a) the name or business name of the supplier; and
(b) the amount of the expense, expressed in the currency in which it was incurred; and
(c) the nature of the goods or services; and
(d) the day the expense was incurred; and
(e) the day it is made out.
900-115(3)
There are 2 exceptions to these requirements:
(a) if the document does not show the day the expense was incurred, you may use a bank statement or other reasonable, independent evidence that shows when it was paid;
(b) if the document the supplier gave you does not specify the nature of the goods or services, you may write in the missing details yourself before you lodge your *income tax return for the income year.
900-115(4)
The document must be in English. However, if the expense was incurred in a country outside Australia, the document can instead be in a language of that country.
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