Try to obtain a replacement from the supplier and retain other relevant evidence. A bank statement may show that a payment occurred, but may not establish what was purchased or whether a deduction or GST credit is available.
What this means in practice
Start with email receipts, supplier accounts and purchase histories. Keep a note explaining the transaction and what steps you took to obtain evidence. The requirements differ depending on the expense and the claim being made. Do not create a replacement receipt yourself or assume that every transaction can be claimed without supporting documents. Discuss the available evidence with your adviser.
Your next steps
- Ask the supplier for a copy
- Search email and online purchase records
- Keep payment evidence
- Ask whether the remaining evidence is sufficient
Get help with the next step
If this relates to your business, tell us about your current records and the task you need help with. We can explain our service scope and the information needed before work starts.
Official guidance: ATO: Income and deductions ↗
General information prepared on 26 September 2026. Rules and individual circumstances can change. Confirm the treatment that applies to you before acting.
Prepared by the Affordable Bookkeeper content team. Our services and practitioner arrangements.
