“Evidence for a previous year
For either of the first or second financial years, the person must provide the following evidence:
a notice of assessment issued by the ATO in relation to the person and the year,
if the notice of assessment issued by the ATO does not disclose sufficient income to satisfy the minimum income requirement, then documents showing payments of the other income forming 'assessable income' mentioned above that have been paid to the person in that financial year.
Note: If a person's assessable income for a financial year meets the minimum income requirement, the person need only provide evidence of the relevant amount of that income.
A self-employed person is required to provide a letter from the accountant. The person will have to provide a notice of assessment issued by the ATO for the financial year before the previous financial year.“