INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

SCHEDULE 2B  

Substantiation rules

TABLE OF DIVISIONS

1	Introduction
2	Substantiating work expenses
3	Substantiating car expenses
4	Substantiating business travel expenses
5	Written evidence
6	Travel records
7	Retaining and producing records
8	Relief from effects of failing to substantiate
9	Award transport payments

Division 5 - Written evidence  

SECTION 5-4   WRITTEN EVIDENCE FROM SUPPLIER  

5-4(1)   [Application]  

You may use this set of rules for any type of expense except depreciation.

5-4(2)   [Written evidence in prescribed form]  

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.

5-4(3)   [Exceptions]  

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.

5-4(4)   [Documents not in English]  

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.