Record keeping for work expenses

You will also need to be able to show how the expense relates to earning your employment income.

For a summary of work-related expense records, download Keeping records for work-related expenses (PDF, 344KB)This link will download a file.

Records are usually a receipt but can be another form of written evidence (such as an invoice). There are some record keeping exceptions which apply to:

• small expenses ($10 or less)
• hard to get receipts
• keeping travel allowance expense records
• keeping overtime meal allowance records.

For most expenses you need a receipt or similar document from the supplier that shows all of the following:

• the name or business name of the supplier
• the amount of the expense or cost of the asset
• the nature of the goods or services that you purchase
• the date you purchase the goods or services
• the date the document was produced.

Your records must be in English where you incur the expense in Australia.

If your total claim for work-related expenses is more than $300, you must have written evidence for all of your claims.

For information about records you need for work-related expenses, see:

• Calculating your car expense deductions and keeping records
• Keeping records of vehicle expenses
• Keeping travel expense records
• Keeping records for transport expenses
• Keeping records for clothing, laundry and dry-cleaning
• Keeping records for self-education expense
• Record keeping working from home expenses – fixed rate method
• Record keeping working from home expenses – actual cost method
• Keeping overtime meal allowance records
• Keeping records for mobile phone, mobile internet and other devices
• Keeping records for home phone and internet services
• Keeping records for tools and equipment
• Keeping records for computers, laptops and software

You can use the myDeductions tool in the ATO app to help keep track of your:

• work-related expenses (such as vehicle trips)
• general expenses (such as gifts and donations).

You can upload these records when you prepare your tax return, or share them with a tax agent at tax time to make lodging your tax return easier.

Find out about agricultural workers’:

• Income and allowances
• Deductions for work expenses

Agricultural workers guide to income, allowances and claiming deductions for work-related expenses.