What evidence do I need?
The ATO website states that if you claim a deduction, you must have records to show how you calculated your claims. Records are usually a receipt from the supplier of the goods or services. A receipt must show the:
- name of the supplier
- amount of the expense
- nature of the goods or services
- date the expense was paid
- date of the document.
You need to keep these for five years from when you lodge your tax return in case we ask you to substantiate your claims. Records you keep don't have to be in paper form. Records made and stored electronically are recognised as documents, this includes photos of your receipts.
Whilst many unions, including the CPSU/CSA, send out tax statements at the end of the financial year, there are several other forms of evidence you may use to validate your claim.
These may include:
- Bank or credit card statements showing payments or deductions (Your CPSU/CSA deductions will appear on your bank statement as Direct Debit 427982 CIVIL SERVICE AS Cust: *Your Member ID*
- Bank receipts (send/shown after an EFT is processed)
- Payslips and payment summaries from your employer if you are paying by Payroll Deduction*
*We are unable to send tax statements to members who have opted to pay via Payroll Deduction, please see ‘I pay by Payroll Deduction, where is my tax statement?’
For more information see ato.gov.au