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Record keeping for work expenses

Records you need to keep as evidence of your expenses and exceptions to keeping some records.

Last updated 2 June 2024

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, 999KB)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.

They 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 the specific records you need for work-related expenses, see:

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.

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