Keeping work related expense records

What is written evidence?

Written evidence can be:

• a document from the supplier of the goods or services, showing:
• the name of the supplier
• the amount of the expense
• the nature of the goods or services – if not shown, you may write this on the document before you lodge your tax return
• the date the expense was incurred
• the date of the document.
   
• another document or combination of documents containing the information listed above.

If you use a combination of documents, the dates of the documents are not required but they need to contain the date you incurred the expense.

These documents can be in written or electronic form. They include:

• bank and other financial institution statements
• credit card statements
• BPAY reference numbers, often also called receipt or transaction numbers
• email receipts
• your PAYG payment summary – individual non-business; this may show, for example, your total union fees
• paper or electronic copies of documents – these must be a true and clear reproduction of the original.
   

• evidence you have recorded yourself:
• for expenses of $10 each or less, providing the total of these expenses is not more than $200
• if you have been unable to obtain written evidence – for example, for toll or parking fees where you cannot get a receipt.

Your records must show the same details as a document from a supplier as described above.

Your documentation must be in English unless you incurred the expense outside Australia.

For more information, see Law Administration Practice Statement PS LA 2005/7 – Substantiation of deductions claimed by individual taxpayers for work and car expenses incurred in the course of earning non-business and non-investment income.

Last Modified: Tuesday, 30 June 2009