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  • What is written evidence?

    We will work out your tax refund or liability using the information you provide in your tax return. But we may ask for more information or audit your return at a later date, so you need to keep written evidence to show how you worked out your income, deductions and offsets.

    Attention

    Do not send in your receipts or other records with your tax return unless we write to you and request them.

    End of attention

    Except for work-related expenses where your total claim is less than $300, you need to have written evidence to prove your claims in case we audit you.

    Written evidence can be a document from the supplier of the goods or services, showing the:

    • supplier's name (or business name)
    • amount of the expense or cost of the asset, expressed in the currency in which it was incurred
    • nature of the goods, services or asset - if not shown, you may write this on the document before you lodge your tax return
    • date the expense was incurred or asset was acquired
    • date of the document.

    If you use a combination of documents, the dates of the documents are not required but they need to contain the date you incurred the expense.

    These documents, which can be in written or electronic form, include:

    • bank and other financial institution statements
    • credit card statements
    • BPAY receipt or transaction numbers
    • email receipts
    • your PAYG payment summary - individual non-business; this may show, for example, your total union fees
    • paper or electronic copies of documents - these must be a true and clear reproduction of the original
    • evidence you have recorded yourself, usually in a diary, for
      • expenses of $10 each or less, providing the total of these expenses is not more than $200
      • situations where you cannot reasonably obtain written evidence - for example, for tolls or car parks where you cannot get a receipt.
       

    Your records must show the same details as a document from a supplier as described above.

    Your documentation must be in English unless you incurred the expense outside Australia.

    We recommend that if you store your records electronically you make a back-up copy to ensure the evidence is easily accessible if the original becomes inaccessible or unreadable - for example, where a compact disk, floppy disk or hard drive is corrupted.

    • Last modified: 06 Mar 2015QC 31920