Evidence for Claims in Individual Tax Return
Practice Statement Law Administration PS LA 2005/7 Substantiating an individual's work-related expenses This document has changed over time. View its history . Contents Paragraph 1. What this Practice Statement is about 1 2. Acceptable evidence 2 3. Examples - sufficient evidence 3 4. Examples - insufficient evidence 4 5. More information 5 Attachment A Attachment This Practice Statement is an internal ATO document and an instruction to ATO staff. Taxpayers can rely on this Practice Statement to provide them with protection from interest and penalties in the following way. If a statement turns out to be incorrect and taxpayers underpay their tax as a result, they will not have to pay a penalty, nor will they have to pay interest on the underpayment provided they reasonably relied on this Practice Statement in good faith. However, even if they do not have to pay a penalty or interest, taxpayers will have to pay the correct amount of tax provided the time limits under the law...