Document ID: chunk:federal_register_of_legislation:C2025C00029:section:6:p8
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 6 (pt 8/18)
Character Range: 7615904–7618385

for the expense.
 (2) If when you lodge your *income tax return for the income year you have good reason to expect to get written evidence of the expense within a reasonable time, you can deduct the expense without actually getting the evidence. But if you don't get the evidence within a reasonable time, your entitlement to the deduction ceases. If you have already deducted the expense, your assessment may be amended to disallow the deduction.
 (3) Even if you only get written evidence of the expense after the end of the income year, you deduct the expense for that income year, not the income year in which you get the evidence.

900‑115  Written evidence from supplier
 (1) You may use this set of rules for any type of expense except the decline in value of a *depreciating asset.
 (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.

900‑120  Written evidence of depreciating asset expense
 (1) You may use this set of rules only for a *depreciating asset expense.
 (2) You must get evidence of the original acquisition of the *depreciating asset. It must be a document that you get from the supplier of the asset and that specifies:
 (a) the name or business name of the supplier; and
 (b) the cost of the asset to you; and
 (c) the nature of the asset; and
 (d) the day you acquired the asset; and
 (e) the day it is made out.
 (3) However, 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