If your total claims add up to more than $300 (excluding claims for car, meal allowance, award transport payments allowance and travel allowance expenses), you must keep evidence, such as receipts. Your evidence must show you have incurred the full amount of your claim, not just the amount over the first $300.
If the total amount you are claiming is $300 or less, you don’t need to keep receipts, but you must be able to show how you worked out your claims.