Joel Smith has come to see you to prepare his $2023$ income tax return. As you are aware a

lot of the information that Joel can provide you is made available to register tax agent via

online services portal. Therefore, you do not require information relating to Joel$$s $2023$ salary

wages, dividend and income interest.

As part of the interview Joel has advised you that he is a stockbroker. This is his full$-$time

employment. He also would like you to include deduction for $$10,500$ for training that is

connected the earning of his salary and wages as a Stockbroker. Joel has not provided you

with any documentation during the interview apart from confirming that he has paid this

amount.

How do you handle this situation?

What are the documentation rules contained in the Income Tax Assessment Act $1997?$ Are

these documentation rules helpful to assist you with this issue.

Do you accept his assertions that he has an invoice and prepare and lodge his tax return

without the documentation? Do you advise him that you will only prepare the tax return once

he sent a copy of the tax invoice? What other options can you think about? Also consider Tax Agent Professional Code of Conduct while answering this question.