Supporting documentation

You must provide supporting documentation for all purchases made on behalf of UQ, regardless of the payment method used. This includes purchases made using a corporate card. If supporting documentation cannot be provided, you may be required to reimburse UQ for the expense.

Accepted supporting documentation

The preferred supporting documentation is a tax invoice (or equivalent documentation for overseas transactions), that specifies:

  • the document is intended to be a tax invoice
  • the seller’s identity
  • the seller’s Australian business number (ABN), if an Australian supplier
  • the date the invoice was issued 
  • a brief description of the items sold, including quantity (if applicable) and the price
  • the GST amount (if any) payable – this can be shown separately or, if the GST amount is exactly 1/11 of the total price, a statement such as ‘Total price includes GST’ 
  • the extent to which each sale on the invoice is a taxable sale.
  • the buyer’s identity for purchases of $1,000 or more

 Learn more about the minimum requirements for a tax invoice on the Australian Taxation Office (ATO) website.

Other supporting documentation

  • For transactions less than or equal to $82.50 (including GST), a tax invoice, cash register docket, receipt or invoice can be used as supporting documentation and GST can still be claimed.
  • For transactions over $82.50 (including GST) where the supporting documentation does not meet the ATO tax invoice criteria, the transaction must be coded to GST FREE.
  • Cash given to research participants – you must have a documented acknowledgement from participants that they have received the amount.
  • Amounts over $500 – you must have proof of payment. This may be an extract from a bank statement identifying the transaction.
  • Subscriptions, memberships, donations and sponsorships – you must have special approval from the Head of Unit or equivalent before you make payment.

Exceptions – when you don’t have supporting documentation

If you don’t have supporting documentation:

  1. You must first attempt to contact the supplier to provide a tax invoice or receipt.
  2. If you are still unable to get supporting documentation, follow the relevant process below.

Amounts under $82.50 where a receipt is not normally provided

For low-value expenses where a receipt is not normally provided, such as public transport fares (tap on/tap off) or parking fees, you can provide either of the below and GST can still be claimed:

  • A screenshot of your bank or credit card statement (available through online banking), or
  • A written record in your work diary. For travel-related expenses, your approved travel request can be used as the diary record. For non-travel expenses, a screenshot of the relevant calendar meeting invitation may be used.

When submitting the expense in ExpenseMe Pro, include the supplier's name and ABN, date of purchase, description of items purchased and amount paid in the Purpose field.

Amounts under $200 – missing supporting document declaration (MSDD)

For amounts under $200, you can submit an MSDD.

Note:

  • Only 1 MSDD is allowed per transaction.
  • Transactions less than or equal to $82.50 (including GST) may be supported by an MSDD and GST can be claimed if the MSDD captures the supplier name and ABN, date of purchase, description of items purchased and amount paid.
  • If the transaction is over $82.50 (including GST), the transaction must be coded to GST FREE.

Submit a missing supporting documentation declaration (MSDD) (PDF, 244.67 KB)

Amounts over $200 – statutory declaration

For amounts over $200 (including GST), you must submit a statutory declaration, including all the same information as in an MSDD.

Submit a statutory declaration

Compliance monitoring

The use of an MSDD or Statutory Declaration should be an exception, not a replacement for obtaining a tax invoice or receipt.

Payment Services monitors the use of MSDDs and Statutory Declarations as part of its audit and compliance activities. Where we identify repeated use without a genuine need, or where there is limited evidence that reasonable efforts have been made to obtain supporting documentation from the supplier, further action may be taken.

For example, repeated submission of MSDDs for transactions where receipts would ordinarily be available may be considered non-compliance if there is no evidence of attempts to obtain supporting documentation from the supplier.

As a result:

  • Corporate card privileges may be suspended or cancelled.
  • The matter may be escalated to your supervisor or other senior management for review.

Genuine circumstances requiring the use of an MSDD or statutory declaration will be considered as part of the audit and assessment process.

Questions and support

Contact your local Finance Professional Services team (staff login required) for further information or assistance. Non-staff should check with their UQ contact.