Receipt/Invoice for Secondhand Goods

Hello,

If I buy a secondhand item off ebay or Gumtree from a seller who doesn't have an ABN what kind of information does the ATO need to accept it as a valid purchase? (for depreciation)
Do I need to have the seller complete the ATO form about this being a hobby and not a business so as to not take withholding tax for not providing an ABN?

Thanks in advance,

Bec.
 
What is the value of the item.

For small items i just print the add out and attach my payment record. Obviously as the value increases the need for more documentary evidence increases.
 
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