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Important to note that the above view ONLY applies to individual non-business taxpayers. If a taxpayer has an ABN the withholding obligations affect how the taxpayer must treat primary substantiation records. If a tax invoice etc does not adequately satisfy the tax invoice rules (ie no ABN...

These records may be acceptable for a individual taxpayer. Suitable records can include emails and similar records. There is a no ABN checking and withholding requirement and the quotation may be a form of contract. However it may also be a poor practice if the identity of the counterparty cant...