(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
(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 deduction for the decline in value of the asset.
(4) If you don't get the document in time, for example because you only decided to use the asset for income - producing purposes several years after you acquired it, there are rules that might help you in Subdivision 900 - H (Relief from effects of failing to substantiate).
(5) The document must be in English. However, if you * imported
the asset into Australia, the document can instead be in a language of the
country from which the asset was originally exported.