Supporting documentation

You must provide supporting documentation for any purchase you make on behalf of UQ. This includes purchases made by corporate card or any other payment method. If you can’t provide supporting documentation, you may have to repay the money.

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.

Learn more about details required on 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 cash register docket or receipt can be used as supporting documentation and GST can still be claimed.
  • For transactions over $82.50 (including GST) where the cash register docket or receipt does not specify how much GST has been paid, the transaction must be coded to GST FREE.

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 – you can submit a maximum of 2 declarations in a 12-month period.

Amounts under $200 – missing supporting document declaration

For amounts under $200, you can submit a missing supporting documentation declaration (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 thebsupplier 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, 207.65 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.

Penalties for lack of supporting documentation

If you have more than 2 transactions in any 12-month period without supporting documentation:

  • If you have a corporate card – it may be suspended or cancelled.
  • the issue may be escalated to your supervisor or other senior management.

Proof of payment and specific approvals

  • 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.

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.