Commonwealth Numbered Acts

INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 900.115

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

(2) 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.

(3) 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.

(4) 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.