Joel Smith has come to see you to prepare his 2023 income tax return. As i am 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? In answering this question, you should also consider the Tax Agent Code of Professional Conduct (link is attached for your assistance) https://www.tpb.gov.au/code-professional-conduct