Show download pdf controls
  • Individuals

    • [201825] Digital record keeping

    [201825] Digital record keeping

    Registered: November 2018

    Expected completion: February 2019


    We are currently seeking input into the potential for using digital record keeping solutions to capture and record deductible expenses for individual income tax returns. Ideas, examples and scenarios or suggestions for modification, can be provided by email to


    To investigate ways to move from current, largely paper based record keeping practices to a position where taxpayers record evidence digitally.


    We are exploring ways to fundamentally change how individuals interact with the tax system and make it easier for them to document their expenses. We are seeking further input from the community (in particular Individuals and Tax Agents) to understand what is practical and usable from their perspective.

    Evidence from the random enquiry program for individuals and other compliance activities shows a large number of mistakes are being made in relation to over-claiming of deductions. Failure to meet substantiation requirements is one of the main issues identified.

    With a move to electronic point-of-sale, easy access to electronic bank records, and the emergence of electronic record keeping applications, the time is right to review substantiation requirements and determine what can be done to make them more contemporary.

    Who we are consulting

    We are consulting broadly with the community, including individual taxpayers and tax practitioners.


    Susan Lynch, Project Officer, Individuals telephone (08) 9268 5253External Link

      Last modified: 03 Dec 2018QC 54486