YOUR TAX RETURNS
Personal Deductions 2017

NAME:
PERSONAL DEDUCTIBLE SUPERANNUATION CONTRIBUTIONS

Date of Contribution / Name of Fund / Fund ABN/TFN / Policy Number / Amount
$

Please provide the confirmation notice received from the fund.

GIFTS OR DONATIONS

Name of Organisation / Amount $ / Have you kept written evidence and/or other records?

Your receipt will usually indicate whether or not you can claim a deduction for the gift. Also note:

a) Employees who make donations under salary sacrifice arrangements are not entitled to claim an income tax deduction for the donation on their own tax return

b) You cannot claim a deduction for a gift or donation if you received something in return (for example, raffle tickets or dinner) except in certain fund-raising events

c) if you made one or more donations of $2 or more to bucket collections conducted by an approved organisation for natural disasters such as bushfires, severe storms and flooding, you can claim a tax deduction of up to $10 for the total of those contributions without a receipt

OTHER DEDUCTIONS

Expense Type / Amount Claimed
$ / Have you kept written evidence and/or other records? Please tell us what type.
Tax Agents Fees
Personal Accident Insurance
Tax Audit Insurance

Please provide the supporting documentation we wouldn’t have already.

SUBSTANTIATION – Other Deductions

The law requires you to keep written evidence to substantiate, or prove, certain deduction claims for work related expenses.

Written evidence must show:

  • the name of the supplier
  • the amount of the expense
  • the nature of the goods or services
  • the date the expense was incurred
  • the date the document was made out

Important

  • A credit card statement is not adequate if it does not accurately describe the goods or services provided.
  • A cash register docket is not acceptable unless it contains the details listed above.
  • A cheque butt alone is not sufficient documentary evidence.
  • If the document does not show the date the expense was incurred, you can use independent evidence - for example, a bank statement that shows when it was paid.
  • If the document does not show the nature of the goods or services, you may write in the missing details before you lodge your tax return.
  • If you have small expenses of $10 or less, and the total of those expenses is $300 or less, you can make a record of these expenses instead of obtaining a document from the relevant supplier. This record must contain all the details needed for written evidence.