Keeping work related expense records

Written evidence rule – records you need to keep for claims of more than $300

You must have written evidence to prove your claims if your total claims exceed $300. The records you keep must prove the total amount, not just the amount over $300.

The $300 limit does not apply to claims for car, meal allowance, award transport payments allowance and travel allowance expenses. There are special written evidence rules for these claims. For further information see:

• Allowances paid to employees
• Claiming travel expenses
• Keeping travel expense records.

Note

Do not send in your receipts or other records with your tax return unless we request you to do so in writing.

Last Modified: Tuesday, 30 June 2009