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