Being a tax agent in Australia, preparing a client's income tax returns from their CAS. The ATO Tax Auditor is coming to my office to undertake an audit of the Tom Family Discretionary Trust, trading as Tom's Plumbing. The two items being audited are Sales and Purchases of Plumbing Supplies. For each item indicate the following:

-Where did the actual figure on return come from

-What item made up that account

-What documents support each of those items

Assessable income, Allowable deductions, recipients are beneficiary