The ATO on Wed 5.2.2014, issued Class Ruling CR 2014/15 (Format of mobile phone receipt as evidence for donations to Vision Australia Ltd via SMS). It applies from 1 February 2014 until 30 June 2019. The Ruling states the Commissioner accepts the mobile invoice as satisfying the requirements under s 30-228 of the ITAA 1997 provided the receipt identifies the date of the gift, the description, and the quantum of the gift.

[LTN 23, 5/2/14]