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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

To claim a deduction, you need to get and keep records to prove you incurred 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, 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, provided the total claim for the income year doesn't exceed $200)
  • 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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