If the Payment Date or Nature of the Services Is

If the payment date or nature of the services is missing from a receipt, which of the following statements is correct?

A) The taxpayer is denied the deduction for that expense
B) The taxpayer is free to change the amount of the expense to maximise their claim
C) The taxpayer should make something up about the date and the nature of the services
D) The taxpayer may use bank statements or other reasonable evidence to show when the expense was paid, or they may write the nature of the goods or services onto the document.