Document ID: chunk:federal_register_of_legislation:C2025C00029:section:6:p9
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 6 (pt 9/18)
Character Range: 7618172–7620669

if the document the supplier gave you does not specify the nature of the asset, you may write in the missing details yourself before you lodge your *income tax return for the income year in which you first claim a deduction for the decline in value of the asset.
 (4) If you don't get the document in time, for example because you only decided to use the asset for income‑producing purposes several years after you acquired it, there are rules that might help you in Subdivision 900‑H (Relief from effects of failing to substantiate).
 (5) The document must be in English. However, if you *imported the asset into Australia, the document can instead be in a language of the country from which the asset was originally exported.

900‑125  Evidence of small expenses
 (1) 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.
 (2) 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.
 (3) 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.
 (4) 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.
 (5) A record must be in English.

900‑130  Evidence of expenses considered otherwise too hard to substantiate
 (1) If the Commissioner considers it unreasonable to expect you to have got written evidence of an expense in any other way permitted by this Subdivision, you can use the method in section 900‑125 to get written evidence of your claim.
 (2) The expense may be more than $10 and does not count towards the $200 limit in section 900‑125.

900‑135  Evidence on a payment summary
 (1) If the nature and amount of a *work expense are shown on your copy of a *payment summary given to you by your employer, you can