Income Tax Assessment Act 1997



Division 900 - Substantiation rules  

Subdivision 900-E - Written evidence  

Operative provisions

SECTION 900-125   Evidence of small expenses  

If your expense is small, and you have a small total of small expenses, you can make a record of the expenses instead of getting a document from the supplier.

Each expense must be $10 or less, and the total of all your expenses that:

(a) are each $10 or less; and

(b) you incurred in the income year and wish to deduct; and

(c) you must get written evidence for under this Division;

must be $200 or less. These limits can be increased from time to time by regulations made under section 909-1 .


If the expense is not the decline in value of a *depreciating asset, you must get a document with the same information as required by section 900-115 , except that you may create the document and record all the details yourself. You must do so as soon as possible after incurring the expense.


If the expense is the decline in value of a *depreciating asset, you must, as soon as possible after the last day of the income year, record in a document the following:

(a) the nature of the property;

(b) the amount of the decline in value;

(c) who made the record;

(d) the day the record is made.

A record must be in English.


Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.