To claim a deduction, you need to get and keep records to prove you incurred the cost of the 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.
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:
- 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 employee travel agents':Travel agent employees guide to income, allowances and claiming deductions for work-related expenses.