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Documents to support and verify your claims

Find out what documents you may need to provide us to verify the amounts you claim in your tax return.

Last updated 8 June 2026

What you need to do

If we ask you to provide supporting documents:

  • read this page to find out what supporting documents you need to provide for each claim type
  • send us copies of the relevant documents.

Ensure copies you provide are clear and readable, otherwise we may ask you to provide them again. We are unable to return copies of documents to you.

Don't send your original documents to us. Don’t provide a USB device as it will delay the processing of your audit. You may be requested to provide original documents to us at a later date.

Keeping your tax records

If an expense is subject to substantiation, it must be supported by particular forms of written evidence – if not, your claim is not deductible. In other cases, you need to provide sufficient evidence to satisfy us that you incurred the expense.

Generally, you need to keep your records for 5 years from the date you lodge your tax return.

We request you provide enough information in a format that helps us to complete our review of your tax return.

A bank or credit card statement is not an acceptable record on its own.

For more information on the format of your records and how long to keep them, see Records you need to keep.

Making a voluntary disclosure

If you make a voluntary disclosure, you can generally expect a reduction in the administrative penalties and interest charges that would normally apply. Administrative penalties are those we may impose without taking court action.

Income

Read about supporting documents you need to provide for the following types of income:

Salary or wages

Provide the following supporting documents for your salary or wages:

  • your employer’s name and address
  • the name and contact phone number of your manager or payroll or accounting area (at the above employer)
  • a copy of your original payment summary issued by your employer (if there is no end-of-year income statement in ATO online services in myGov).

If you did not receive an original payment summary, and there is no end-of-year income statement in ATO online services in myGov, provide as many of the following additional items as possible:

  • copies of your original bank statements showing the deposits of payments from your employer
  • copies of original payslips you received showing your income and tax withheld
  • copies of any other original documents or information that may help us verify the employment information on your tax return – for example, a statutory declaration.

If you receive Foreign Employment Income you need to provide evidence of foreign tax paid.

The following documents are acceptable evidence of the payment of foreign tax:

  • a statement from the foreign tax authority setting out the particulars that would normally be recorded on a notice of assessment, or a similar official receipt
  • or other document evidencing payment of foreign income tax.

If the foreign notice has no provision for a cash register receipt, taxpayers will be required to provide a separate receipt to indicate that the foreign tax liability has been paid. A notice of assessment which does not show that the foreign tax has been paid is not sufficient proof that the tax shown on such a notice has been paid.

If you are unable to provide all of the above documents, or if you are an associate of your payer, we may need to seek further information from you.

Allowances

Provide the following supporting documents for your allowances:

  • your employer’s name and address
  • the name and contact phone number of your manager (at the above employer)
  • copies of your original payment summary issued by your employer (if there is no end-of-year income statement in ATO online services in myGov).

If you did not receive an original payment summary, provide copies of original payslips you received showing your allowances and tax withheld.

We also require a breakdown and description of all the allowances you received, including:

  • how much the allowance was
  • what expenses the allowance was paid to cover
  • a copy of the employment contract, award or workplace or enterprise bargaining agreement the allowance is paid under.

If you are unable to provide all of the above documents, or if you are an associate of your payer, we may need to seek further information from you.

Australian Government allowances and payments

Provide copies of your original payment summaries and any other documents to show all of the taxable Government payments and allowances you received and any overpayments you have repaid for the income year.

Australian Government pensions and allowances

Provide copies of your original payment summaries and documents to show all of the taxable Government pensions and payments you received and any overpayments you have repaid for the income year.

Attributed personal services income

Provide the following supporting documents for your attributed personal services income:

  • the name and contact phone number of the person who paid you
  • a copy of your original payment summary – business and personal services income showing the amount of personal services income attributed to you and the total amount of tax paid or withheld
  • details of any other personal services income attributed to you for the personal services you provided.

If you can't provide any of the above, provide the following:

  • copies of original bank statements showing the deposits of payments from the person who paid you
  • copies of any other original documents or information that may help us verify the information on your tax return.

Gross interest

For any interest paid or credited to your account from any source in Australia including:

  • accounts and term deposits held with financial institutions
  • interest from children's accounts you opened or operated with funds that belonged to you or funds that you used as if they belonged to you.

Interest does not include any interest credited to a first home saver account.

What you need to provide when contacted about your interest claim:

  • If the interest income shown in our letter is not correct or does not belong to you personally, you should provide information and documents to support your position, including copies of your account statements.
  • If the interest has been declared in an associated return – for example, a partnership, trust, company or superannuation fund – give us the details.

You should also ask the bank to record that tax file number (TFN) against the accounts. This will help us to match the interest to the correct tax return in future years.

Dividends

What you need to provide supporting documents for your dividends:

  • a copy of all dividend statements from the Australian company of the dividends that were paid to you (either solely or jointly) or had made distributions to you during the income year – these include dividends applied under a dividend reinvestment plan and bonus shares that qualify as dividends

If you can't provide any of the above, provide the following:

  • copies of original bank statements showing the deposits of payments form the company
  • copies of any other original documents or information that may help us verify the information on our tax return.

Non-primary production losses carried forward from earlier income years

What you need to provide:

  • details of the type of losses and the income year the loss was made
  • a copy of your worksheets showing how you calculated the losses
  • documentary evidence to support the losses, such as copies of trading statements.

Non-primary production losses claimed this income year

What you need to provide:

  • details of why you believe you are entitled to claim a tax loss from earlier income years
  • details of the type of losses
  • a copy of your worksheets showing how you calculated the losses
  • documentary evidence to support the losses, such as copies of trading statements.

Deductions

This section outlines the supporting documents you need to provide for:

Work-related car expenses

Find out what supporting documents you need to verify your claim when you use either:

Cents per kilometre method

If you claimed a deduction for car expenses using the cents per kilometre method, provide the following:

  • copies of the car registration certificate or papers if you own the car, copies of lease agreement if you leased the car and copies of hire purchase agreement if you hired the car
  • a record of how you worked out your business kilometres per car, per income year – for example, you should advise the
    • purpose of the travel undertaken
    • frequency of any work-related travel
    • number of kilometres travelled for work-related purposes
  • if your claim relates to the transport of bulky tools and equipment, provide a list of all work items carried, the weight and size – if work items are carried in a bag provide the dimensions and weight of the bag
  • details of the storage available for your tools and equipment at your workplace, including details about where it is located, its dimensions and whether it can be locked
  • any other evidence confirming that the travel claimed was undertaken in your car in the course of carrying out your employment duties – this could include
    • a copy of your job description
    • employment contract
    • the relevant award or workplace or enterprise bargaining agreement.
Common issues

The following are common issues encountered with cents per kilometre claims:

  • claiming 5,000 km without being able to show how you used your car to travel 5,000 km for work purposes
  • claiming more than 5,000 km for a single vehicle in a single year
  • claiming for a car that you do not own, lease or hire under a hire purchase agreement
  • claiming car expenses (such as running costs) for a car you access under a salary sacrifice arrangement or a novated lease
  • claiming the home charging rate for electricity expenses for an electric or plug-in hybrid electric vehicle in addition to using the all-inclusive cents per kilometre rate to claim a deduction
  • double dipping, claiming running expenses for the same car in addition to using the all-inclusive cents per km rate to claim a deduction.

Logbook method

If you claimed a deduction for car expenses using the logbook method, provide the following:

  • details of how your claim was calculated (that is, a description of each item included in the claim and the amount claimed for each expense)
  • copies of the purchase, lease or hire purchase documents for your car and copies of the car registration certificate or papers for the income years you are claiming car expenses
  • the calculation for the decline in value (depreciation)
  • copies of your logbook and odometer records – the logbook must contain
    • when the logbook period begins and ends
    • the car’s odometer readings at the start and end of the logbook period
    • the total number of kilometres the car travelled during the logbook period
    • the following information for journeys made during the logbook period
      • day the journey began and ended
      • car's odometer readings at the start and end of the journey
      • total kilometres travelled
      • reason for the journey
    • the business-use percentage for the logbook period
    • the odometer readings at the start and end of each income year you use the logbook method
  • copies of original receipts for all car expenses claimed
    • except for fuel and oil receipts if you have used odometer records to estimate your fuel and oil expenses
    • including all fuel and oil receipts if you have not used odometer records to estimate your fuel and oil expenses
    • if your car is a zero emissions vehicle or a plug-in hybrid vehicle and you are relying on the home charging rate in Practical Compliance Guideline PCG 2024/2 Electric vehicle home charging rate – calculating electricity costs when a vehicle is charged at an employee’s or individual’s home
      • an electricity bill for your residence showing you incurred electricity costs, and
      • if your vehicle has the functionality to accurately determine your home charging percentage, evidence of that percentage and receipts for any commercial charging station expenses
  • if your claim relates to the transport of bulky tools and equipment, provide
    • a list of all work items you carry, the weight and size (if work items are carried in a bag provide the dimensions and weight of the bag)
    • details of the storage available for your tools and equipment at your workplace including details about where it is located, its dimensions and whether it can be locked
  • any other evidence confirming that the travel claimed was undertaken in your car in the course of carrying out your employment duties – this could include
    • a copy of your job description
    • employment contract
    • the relevant award or workplace or enterprise bargaining agreement.
Common issues

The following are common issues encountered with logbook claims:

  • A logbook has not been kept or has not been kept correctly – you must have a logbook to use the logbook method, even if your business use was 100%, or your business use was a fixed pattern.
  • Your usage of the vehicle has changed significantly since the logbook was kept and a new logbook has not been kept to account for this change.
  • The number of cars you used for work changed, or you used multiple vehicles for work and did not keep concurrent logbooks.
  • The opening and closing odometer readings for the period during the income year the car was owned, have not been kept.
  • The use of the car, both private and for work, during the 12-week logbook period is not representative of the use of the car throughout the year. A logbook may have to be kept for longer than 12 weeks if there is no regular pattern of use of the car.
  • Claiming car expenses (such as running costs) for a car you access under a salary sacrifice arrangement or a novated lease.

For more information on work-related car and transport deductions, see TR 2021/1 Income tax: when are deductions allowed for employees' transport expenses?

Work-related travel expenses

This section outlines the documents you need to provide for the following work-related travel expenses:

Travel expenses

If you claimed travel expenses, provide the following:

  • an employment contract, job description or duty statement showing that you needed to travel in the course of performing your work
  • details of any travel allowances or reimbursements received, including
    • the name of the workplace or enterprise bargaining agreement the allowance is paid under
    • how the allowances or reimbursements were calculated
    • details of the expenses they are paid to cover
  • a copy of the final payslip for the income year issued by your employer
  • an explanation of how the travel was work related
  • details of any persons that accompanied you and their relationship to you, and details of how you worked out the proportion you claimed
  • a travel diary for each trip that was for 6 nights or more – the diary must show what you did each day for work or private purposes while travelling
  • details of any private travel, for example a holiday after work-related travel and an explanation of how you apportioned your claim
  • copies of receipts for all meals, accommodation, flights and incidentals you are claiming.

You should provide an explanation of how each expense was incurred in the course of earning your assessable income and cross-reference your receipts and other evidence with the list of expenses.

If you are a fly in fly out (FIFO) worker, provide the following:

  • an employment contract, job description or duty statement showing that you needed to travel in the course of performing your work
  • details of any allowances or reimbursements received, including
    • the name of the workplace/enterprise bargaining agreement the allowance is paid under
    • how the allowances or reimbursements were calculated
    • details of the expenses they are paid to cover
  • details of your jump or transit point (for example, location you commence to be employed)
  • an explanation of how the travel was work-related
  • details of how you worked out the proportion you claimed
  • copies of all receipts for all meals, accommodation, flights and incidentals you are claiming.

You should provide an explanation of how each expense was incurred in the course of earning your assessable income and cross-reference your receipts and other evidence with the list of expenses.

Travel expenses using Commissioner’s reasonable amounts

Unless you incurred the Commissioner’s reasonable amount on accommodation, meals and incidental expenses you cannot claim overnight travel expenses based only on the numbers of days you slept away from home multiplied by the Commissioner's reasonable amounts.

If the amount you claimed for travel expenses (meals, accommodation and incidental expenses) was equal to or less than Commissioner’s reasonable amounts, provide the following:

  • an employment contract, job description or duty statement showing that you needed to travel in the course of performing your work
  • details of any allowances or reimbursements received, including
    • the name of the workplace or enterprise bargaining agreement the allowance is paid under
    • how the allowances or reimbursements were calculated
    • details of the expenses they are paid to cover
  • a copy of the final payslip for the income year issued by your employer
  • an explanation of how the overnight travel was work related
  • details of any persons that accompanied you and their relationship to you, and details of how you worked out the proportion you claimed
  • information to show you incurred the travel expenses claimed – this could include
    • hotel booking confirmations
    • credit card or bank statements showing accommodation or meal expenses
    • menus from places you ate at showing the cost of your meals
    • a sample of receipts
  • the number of nights you slept away from home and the location
  • how you calculated the amount claimed, including a list of expenses claimed
  • if you travelled overseas, receipts for all of your accommodation expenses and a travel diary if you travelled overseas for 6 or more nights in a row.

You should provide an explanation of how each expense was incurred in the course of earning your assessable income and cross-reference your receipts and other evidence with the list of expenses.

Claims not more than the Commissioner’s reasonable amounts

The following are common issues encountered with travel expense claims not more than the Commissioner’s reasonable amounts:

  • claiming when you did not receive a travel allowance, and you do not have written evidence to support your claims
  • claiming based on the Commissioner’s reasonable amounts multiplied by the number of nights away, when the expenses incurred were less than this
  • claiming a deduction for travel when you received a travel allowance and did not declare the travel allowance as income on your tax return.

You can only claim a deduction for the amount you incurred on travel expenses, and you must be able to show the travel expenses were actually incurred.

Claims that exceed the Commissioner’s reasonable amounts

The following are common issues encountered with travel expense claims that exceed the Commissioner’s reasonable amounts:

  • Not keeping a travel diary for domestic or overseas travel of 6 nights or more
  • Claiming when you do not have written evidence to substantiate your expenses.

To find out the reasonable travel and overtime meal allowance expense amounts for the current and previous income years, see:

  • TD 2021/6 Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2021–22 income year?
  • TD 2022/10 Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2022–23 income year?
  • TD 2023/3 Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2023–24 income year?
  • TD 2024/3 Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2024–25 income year?
  • TD 2025/4 Income tax: reasonable travel and overtime meal allowance expense amounts for the 2025-26 income year

Tolls

You need to provide:

  • copies of receipts or toll statements which show that you incurred the amount being claimed
  • evidence or an explanation of how the tolls were related to travel undertaken in the course of performing your employment duties
  • details of how you worked out the portion of the expense that was related to your work, for example, work-related trips highlighted.

Parking

You need to provide these supporting documents for your parking fees:

  • copies of receipts or other documents which show that you incurred the amount being claimed
  • evidence or an explanation of how the parking was related to travel undertaken in the course of performing your employment duties
  • details of how you worked out the portion of the expense that was related to your work.

Public transport

You need to provide these supporting documents for your public transport expenses:

  • copies of tickets, public transport card statements, receipts or other documents which show that you incurred the amount being claimed
  • evidence or an explanation of how your travel on public transport was undertaken in the course of performing your employment duties
  • details of how you worked out the portion of the expense that was related to your work.

Taxis and ride sharing

You need to provide these supporting documents for your taxi, ride-share expenses:

  • copies of receipts, account statements, or other documents which show that you incurred the amount claimed
  • evidence or an explanation of how your travel by taxi or ride sharing was undertaken in the course of performing your employment duties
  • details of how you worked out the portion of the expense that was related to your work.

Motor vehicle with a carrying capacity of one tonne or more or 9 passengers

You need to provide these supporting documents for your expenses for a vehicle that isn't yours or isn't a car:

If your claim relates to the transport of bulky tools and equipment, you need to provide:

  • a list of all work items carried, the weight and size (if work items are carried in a bag provide the dimensions and weight of the bag)
  • details of the storage available for your tools and equipment at your workplace, including details about where it is located, its dimensions and whether it can be locked.

For each vehicle you claim provide:

  • copies of the purchase, lease, or hire purchase documents, including evidence of
    • the carrying capacity being one tonne or greater, or
    • a carrying capacity of 9 or more passengers (including the driver)
  • copies of the vehicle registration certificate or papers
  • explanation and supporting documents, such as a diary of how you calculated your work use percentage
  • a list of each expense and amount claimed
  • copies of original receipts for all expenses (including fuel and oil costs)
  • the decline in value schedule or details of how you calculated your claim, including the effective life and the method used (prime cost or diminishing value) and an explanation of how you calculated the work-related portion of the vehicle.

Ensure copies of original purchase receipts or invoices are provided.

If you borrow a car that is owned or leased by someone else, you may be able to claim costs incurred if you use the car for your work as an employee. These expenses include petrol, oil and repair costs directly related to your use of the car for work purposes.

For more information on the effective life of depreciating assets, see LI 2025/20 Income tax (Effective Life of Depreciating Assets) Determination 2025.

Work-related clothing, laundry and dry-cleaning expenses

This section outlines the supporting documents you need to provide for expenses claimed for your work-related:

Uniform

If you claimed the cost of a work uniform that is distinctive (such as one that has your employer's logo permanently attached to it), it must be either a:

  • non-compulsory uniform that your employer has registered on the Register of Approved Occupational Clothing (check with your employer if you are not sure)
  • compulsory uniform that can be a set of clothing or a single item that identifies you as an employee of your employer's organisation – there must be a strictly enforced policy making it compulsory to wear that clothing at work. Items may include shoes, stockings, socks and jumpers where they are an essential part of a distinctive compulsory uniform and the colour, style and type are specified in your employer's policy.

You need to provide:

  • a copy of your employer’s uniform policy
  • if your employer doesn’t have a uniform policy, a description of the uniform you were required to wear and evidence that it is compulsory to wear the clothing at work
  • copies of receipts.

You can also claim the cost of:

  • occupation-specific clothing which allows people to easily recognise that occupation (such as the chequered pants a chef wears when working) and which are not for everyday use
  • protective clothing and footwear to protect you from the risk of illness or injury, or to prevent damage to your ordinary clothes, caused by your work or work environment. Items may include fire-resistant clothing, sun protection clothing, safety-coloured vests, non-slip nurse's shoes, steel-capped boots, gloves, overalls, aprons, and heavy duty shirts and trousers (but not jeans). You need to provide a description of the protective clothing and equipment you were required to wear and copies of receipts.

You can claim the cost of protective equipment, such as hard hats and safety glasses at Other work-related expenses.

You can claim the cost of renting, repairing and cleaning any of the above work-related clothing.

Laundry

You need to provide these supporting documents for your laundry:

  • a description of the work-related clothing worn
  • details of how you calculated your claim
  • if the laundry claim exceeds $150, provide receipts for all expenses.

Claims for laundry expenses that do not exceed $150 can be based on a cost of:

  • $1 per load if you wash only your work clothes
  • 50 cents per load if you wash other clothes together with your work clothes.

To make a claim for laundry in this manner, the clothing being laundered must be a uniform, occupation specific clothing or protective clothing.

You can't claim the cost of purchasing or cleaning plain clothes, such as black trousers, white shirts, suits and stockings, even if your employer requires you to wear them.

Dry-cleaning

You need to provide these supporting documents for your dry-cleaning:

  • a description of the work-related clothing worn
  • copies of receipts.

Work-related self-education expenses

A claim for self-education expenses related to your work as an employee can be claimed if you work and study at the same time and can satisfy any of these conditions:

  • the study maintains or improves the specific skills or knowledge you require for your current employment
  • you can show that at the time you were working and studying, your course led, or was likely to lead, to an increase in income from your current employment.

You can't claim a deduction for self-education expenses if:

  • at the time you incurred them you were not employed
  • the study relates only in a general way to your current employment or profession, or
  • the study will enable you to get new employment or change employment.

Provide the following:

  • a list of the expenses and the amount of each expense claimed along with
    • full details of the course you undertook
    • the name of the institution where it was undertaken
    • the date you began your course
    • whether you were a full-time or part-time student
    • a copy of the course outline
    • the nature of each expense and the amount claimed
  • an explanation as to how the course directly relates to your employment at the time you were undertaking the course
  • your employment contract including a job description or a duty statement
  • copies of original receipts or other documents, for example a Commonwealth Assistance Notice (CAN) to support each expense included in your claim.

You can't claim a tax deduction for the following expenses:

  • self-education expenses such as tuition fees paid to an education provider by you or the Australian Government under Higher Education Contribution Scheme-Higher Education Loan Programs (HECS-HELP)
  • the cost of accommodation and meals associated with day-to-day living expenses
  • repayments you make (whether compulsory or voluntary) on debts you may have under the following loan schemes
    • HECS-HELP
    • FEE-HELP
    • SSL (Student Start-up Loans)
    • SFSS (Student Financial Supplement Scheme)
    • AASL (Australian Apprenticeship Support Loans)
    • VSL (VET Student Loans).

Short course training and on the job training

You need to provide a list of the expenses and the amount of each expense claimed along with:

  • full details of the course or training you undertook
  • a copy of your course or training outline
  • the name of the institution or facility where it was undertaken
  • the date(s) you began and completed your course or training
  • the nature of each expense and the amount claimed
  • an explanation as to how the course or training directly relates to your employment
  • your employment contract including a job description or a duty statement
  • copies of original receipts or other documents to support each expense included in your claim.

TR 2024/3 Income tax: deductibility of self-education expenses incurred by an individual sets out the circumstances when self-education expenses can be allowable as a tax deduction.

Work from home expenses – home office expenses

Home office expenses are broken down into 2 categories: running expenses and occupancy expenses.

This section outlines the supporting documents to provide for work from home for:

Running costs

Running expenses are costs associated with using the home. These costs will increase due to an employee working from home.

There are 2 methods available to calculate your claim for running expenses. You can claim a fixed rate per hour using the fixed rate method or you can calculate your actual expenses using the actual cost method.

If you are using the fixed rate method, you need to provide:

  • an explanation of the work performed from home
  • a record of the number of actual hours you work from home during the entire income year – for example, a timesheet, roster, diary or other similar document as long as it was kept contemporaneously (see below if your claim relates to the 2022–23 income year)
  • a bill for each of the expenses covered by the fixed rate that you incurred, for example, if you incurred electricity and internet expenses you will need to keep one electricity bill and one internet bill for the income year you are claiming a deduction for
  • details of how you calculated your claim
  • a copy of the purchase receipts for any depreciating assets you used while working from home
  • a depreciation schedule for those assets or details of how you calculated your claim, including the effective life and the method used (prime cost or diminishing value) for each asset and a copy of your diary, over a representative 4-week period, or other evidence that shows how you worked out your work-related use of the items
  • receipts for any other expenses being claimed that are not covered by the fixed rate.

For the 2022–23 income year only, if you did not keep a record of the actual hours you worked from home you must be able to provide both:

  • a representative record of the total number of hours worked from home during the period from 1 July 2022 to 28 February 2023 – for example, any kind of record of the hours you worked from home for a particular period that you can apply to the whole 8-month period
  • a record of the total number of actual hours worked from home for the period 1 March 2023 to 30 June 2023.

For more information, please see: Practical Compliance Guideline PCG 2023/1.

If you are using the actual cost method, you need to provide:

  • an explanation of the work performed from home
  • receipts for the purchase of each depreciating asset
  • the depreciation schedule or details of how you calculated your claim, including the effective life and the method used (prime cost or diminishing value) for each item
  • copy of your diary, over a representative 4-week period, or other evidence that shows how often and for how long you worked from home
  • if you claimed electricity, heating, cooling, and lighting
    • evidence of the total cost of the utility service for the year of income such as a copy of your utility bills
    • the cost per unit of power used – refer to your utility bill for this information
    • the average units used per hour – this is the power consumption per kilowatt hour for each appliance, equipment or light used
    • the total annual hours used for work-related purposes based on your diary
  • receipts for any other expenses you claimed and how you calculated your work-related use.

If you had a dedicated home office and claimed cleaning expenses:

  • a floor plan of your home, with the home office space identified. This must show the total floor area of the house and the area of the home office
  • copies of receipts.

Occupancy costs

Employees are generally not able to claim occupancy expenses.

Occupancy expenses relate to costs of owning or renting a home. These costs generally won’t change from an employee working from home.

You can only claim the work-related proportion of your occupancy expenses if your home office (or other dedicated area of your home) is a place of business. You need to provide the following information and evidence:

  • an explanation of the work performed from your home office
  • if your employer provides you with an office or work location
  • if your employer does provide you with an office or work location, the reasons it was necessary for you to work from home
  • your working from home agreement with your employer
  • if your employment duties require you to have a place of business
  • if your home office (or dedicated area) is clearly identifiable as a place of business
  • photos of your home office (or dedicated area)
  • if your home office (or dedicated area) is used exclusively or almost exclusively for carrying on a business
  • if your home office (or dedicated area) is used regularly for visits of clients or customers
  • a floor plan of your home, with the home office space identified (this must show the total floor area of the house and the area of the home office)
  • evidence of the amount of rent, mortgage interest, property insurance, land taxes or rates incurred.

If you are entitled to claim occupancy expenses, (even if you don’t claim them) you don't qualify for the capital gains tax (CGT) main residence exemption for the part of your home that you use for work. If you use your home as a place of business, there may be CGT implications when you sell it.

For more information, see TR 93/30 Income tax: deductions for home office expenses.

Other work-related expenses

Find out what supporting documents you need to verify your claim for:

Mobile and home telephone use

You need to provide these supporting documents for your mobile and home telephone use:

  • an explanation of how the phone was used for work and how you calculated your claim
  • evidence of the total cost of the service for the year of income
  • itemised bill with the outgoing private and outgoing work-related calls clearly and distinctly marked and tallied
  • if no itemised bill is available – a representative 4-week diary showing your work-related and private use of the service.

Internet and data expenses

You need to provide these supporting documents for your internet and data expenses:

  • an explanation of how the internet was used for work and how you calculated your claim, including allowing for usage of other members of your household
  • evidence of the total cost of the service for the year of income
  • evidence of how you established the work-related portion – this could be
    • a diary covering a representative 4-week period showing your work-related use, private use and use by other members of your household of the service
    • a record of the amount of data downloaded for work as a percentage of the total data downloaded by all members of your household
    • any additional costs incurred as a result of your work-related use, for example, if your work-related use resulted in you exceeding your monthly cap.
Guidance – mobile and home phone, and internet

If you are using the fixed rate method to claim working from home expenses, all expenses related to working from home are included in this rate. This includes mobile and home phone and internet that you use while you are working from home and when you are not working from home. That is, even if you use your mobile phone and internet when you are not working from home, you can’t claim a separate deduction for these expenses.

Union dues

You need to provide evidence to show you paid the amount of union fees that you are claiming in the income year. You can use your income statement or payment summary as evidence if your union dues are shown on it.

Memberships and professional registrations

You need to provide these supporting documents for your professional memberships and accreditations:

  • copies of invoices, payslips or bank statements showing the total amount paid in membership fees for the income year
  • details of how the expense was connected to your work.

Overtime meal expenses

If you claim less than the reasonable amount for overtime meal expenses, you need to provide supporting documents for your overtime meal expenses:

  • evidence (such as an employment contract or payslips) confirming
    • you were paid an overtime meal allowance
    • the amount paid per occasion and the name of the industrial law, award or agreement under which the allowance was paid
  • information to show you incurred the overtime meal expenses claimed – this could include credit card or bank statements showing meal expenses, menus from places you ate at and the cost of those meals, or a sample of receipts
  • the number of instances you worked overtime and were paid an overtime meal allowance
  • a copy of your final payslip for the income year issued by your employer
  • an explanation of how you calculated the amount claimed.

If you claim more than the reasonable amount for overtime meal expenses, you need to have a receipt for each overtime meal.

To find out the reasonable travel and overtime meal allowance expense amounts for the current and previous income years, see:

  • TD 2021/6 Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2021–22 income year?
  • TD 2022/10 Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2022–23 income year?
  • TD 2023/3 Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2023–24 income year?
  • TD 2024/3 Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2024–25 income year?
  • TD 2025/4 Income tax: reasonable travel and overtime meal allowance expense amounts for the 2025-26 income year

Books and magazines for professional library

You need to provide these supporting documents for your books, periodicals and digital information:

  • an explanation of how each item relates to your employment duties
  • copies of receipts, invoices or other documents which show you incurred the amount claimed
  • where the expenses are partially private in nature, details of how you worked out the work-related portion of the claim
  • copy of a decline in value schedule for a professional library.

Computer consumables and stationery

You need to provide these supporting documents for your stationery and office supplies:

  • copies of purchase invoices or receipts for all items
  • an explanation for how the expenses were connected with your employment duties
  • details of how the work-related portion of your expenses were worked out.

If you claim your working from home expenses using the fixed rate method, you can’t claim a separate deduction for computer consumables, for example printer ink, or stationery. The rate per hour includes these expenses.

Purchase of equipment or decline in value

You need to provide these supporting documents for your tools, computers and items you use for work:

  • an explanation for how each item relates to your employment duties
  • copies of purchase invoices or receipts for all items
  • an explanation of how you calculated the work-related portion for each item
  • the decline in value schedule or details of how you calculated your claim, including the effective life and the method used (prime cost or diminishing value) for each item.

Tools and equipment are generally depreciating assets that decline in value over time. How you work out your deduction will depend on if the item's cost.

You can claim an immediate deduction for the depreciating asset if it cost $300 or less and it is:

  • used by you more than 50% of the time to earn non-business assessable income
  • not part of a set that together cost more than $300
  • not one of a number of identical, or substantially identical, items that together cost more than $300.

You can claim a deduction for the decline in value over the effective life of the item, if the item:

  • cost more than $300
  • forms part of a set that together cost more than $300
  • is identical, or substantially identical to, other items that together cost more than $300.

You need to apportion your deduction if you use the item for both work and private purposes.

Sun protection

You need to provide supporting documents for your sunscreen and sunhats:

  • copies of invoices or receipts for the expenses
  • an explanation of how your employment duties expose you to the sun for prolonged periods
  • details of how you worked out the work-related portion of the expenses.

Legal expenses

If you are claiming legal expenses related to you earning assessable income provide the following:

  • itemised tax invoices from lawyers that detail what actions were taken for you and amounts that were charged
  • statement of claims that were submitted to the court or tribunal or any legal document from legal representatives that will specify what you are seeking from taking the action (for example, unpaid salary and wages or other weekly payments, damages for dismissal, injuries, medical and like expenses)
  • court orders, court decisions or any other legal documents that show what was awarded (or not) to you and any other legal documents that show dollar amounts and what was awarded under each claim (for example, compensation, medical expenses, interest, legal costs) and details of the case
  • copies of signed and executed settlement deeds if the matter was settled out of court
  • if you were suspended or terminated or demoted from your job, a notice of termination and/or notice of suspension/demotion from the employer that will identify reasons for suspension or termination or demotion and/or allegations
  • if you were not given notices of termination or suspension or demotion, we need evidence of exact dates you were suspended or terminated or demoted, the date you were advised of an investigation (if relevant) and any other relevant dates
  • if applicable, a copy of correspondence between the interested parties, for example between you, your tax agent and legal representatives, between legal representatives and employers or other parties
  • bank statements to show when the legal expenses were paid.

All other expenses

You need to provide these supporting documents for other deductions you can claim:

  • copies of invoices or receipts for the expenses
  • an explanation for how the expenses were connected to your employment duties
  • details of how you worked out the work-related portion of the expenses.

Low-value pool deduction

The following can't be included in a low-value pool:

  • assets you have previously claimed deductions for using the prime cost method
  • assets that cost $300 or less for which you can claim an immediate deduction
  • assets for which you deduct amounts under the simplified depreciation rules for small business entities
  • horticultural plants
  • a portable electronic device (such as a mobile phone, personal digital assistant or laptop computer), computer software, protective clothing, a briefcase or a tool of trade, which is primarily for use in your employment, if your employer provided it, paid for it or reimbursed you for any of its cost, and the benefit was exempt from fringe benefits tax.

For your low-value pool provide the following:

  • an explanation of how the assets in your pool are used to earn your income
  • evidence to show that you used the assets in your pool to carry out your employment duties (such as a job description, employment contract).

For each year being audited, provide the following information:

  • a list of the low-cost or low-value assets included in your claim for low-value pool deduction
  • your reasonable estimate of the work-related use of each asset at the time it was allocated to the pool
  • details of how your claim was calculated, including your worksheet used to calculate your claim
  • documents showing the purchase price of the assets.

Interest income deductions

Provide the following supporting documents for your interest deductions:

  • a list of all expenses incurred to earn your interest income that you have claimed, showing
    • the amount of the expense
    • date of the expense
    • who it was paid to
  • if you borrowed funds to purchase investments which generate interest income
    • copies of loan documents which show the date the loans were obtained and the amount borrowed
    • what the investments you purchased with the borrowed funds
  • documents to support the expenses you have claimed – for example, copies of bank statements, loan agreements
  • calculations regarding how you determined the amount claimed if the loan funds were used to purchase more than one asset, for example, your family home and an interest earning investment
  • if you were able to drawdown funds (withdraw cash back) from your loan or line of credit, provide information about what each of those drawdowns was for.

If no interest income has been received during the income year or is less than the expense claimed, also provide:

  • the reason no interest income or a smaller amount of income was received
  • whether you expect to receive a return on the investment and, if so, when and the amounts you expect to receive
  • whether income has been received in a previous year and, if so, when the amounts were received.

Dividend deductions

You need to provide these supporting documents for your dividend and share deductions:

  • a list of all dividend expenses you have claimed, showing
    • the amount of the expense
    • date of the expense
    • who it was paid to
    • the date any loans were obtained to purchase shares
    • the amount of funds borrowed
    • the nature of the investments, including whether they are in public or private companies, for example shares in XY Pty Ltd (private company)
    • the income you received from these investments during the income year
  • documents to support the expenses you have claimed – for example, copies of bank statements, management fee and investment advice invoices.

If no dividend income has been received during the income year, also provide:

  • the reason no income was received
  • whether you expect to receive a return on the investment and, if so, when and what amounts you expect to receive
  • whether income has been received in a previous year and, if so, when and what amounts were received.

Gifts or donations

Provide a copy of receipts or any other documents you have to support you gifts and donations claim showing the:

  • names of the recipients of each gift or donation – including the recipient’s Australian business number (ABN)
  • date that each gift or donation was made
  • nature and amount of each gift or donation.

Cost of managing tax affairs

Provide copies of invoices, receipts or statements showing the expenses incurred to manage your tax affairs. This information should show:

  • the amount of the expense
  • the date of the expense
  • who it was paid to
  • the nature of the services provided and who the services were provided to.

Medicare levy exemption

Provide the following:

  • details of why you believe you are exempt from the Medicare levy
  • if you are exempt from the Medicare levy because you are not entitled to Medicare benefits, a copy of a Medicare entitlement statement from Services Australia.

Private Health Insurance

Provide a copy of your private health insurance fund statement.

Tax offsets

Seniors and pensioners

For the Seniors and pensioners tax offset (including if you are a self-funded retirees) provide documents to show all of the taxable Australian Government allowances and payments you received and any overpayments you have repaid for the income year. If you had a spouse, documents showing they were eligible for the offset.

Australian superannuation income stream

For the Superannuation income stream tax offset provide documents to show all of the taxable Australian superannuation pensions and annuities (income streams) you received and any overpayments you have repaid for the income year.

Supplementary income

This section outlines the supporting documents you need to provide for the following types of supplementary income:

Partnerships and trusts

Provide a statement or advice from the partnership or trustee showing the following details about your share of any distribution including:

  • the amount of any primary production income or loss and the amount of any non-primary production income or loss
  • the amount of any gross and net capital gains
  • the amount of attributed foreign income and other foreign source income
  • the amount of any income where family trust distribution tax has not been paid
  • your entitlement to any tax offsets or credits
  • details of any deductions you can claim against your partnership or trust distribution that has not already been claimed by the partnership or trust.

If no income has been received during the income year, or is less than the expense claimed, also provide:

  • the reason no income or a smaller amount of income was received
  • whether you expect to receive a return on the investment and, if so, when the amounts are expected to be received
  • whether income has been received in a previous year and, if so, when the amounts were received.

Personal services income (PSI)

Provide the following supporting documents for your PSI:

  • details of the nature of the activities being conducted that generated the income
  • copies of the original contract or agreement that show the terms and conditions of each contract or agreement with the payer
  • copies of your original payment summary or summaries.

Net income or loss from business

Provide the following supporting documents for your income and deductions for business:

  • a breakdown and an explanation of the expenses you are claiming, including the amount of each expense and the nature of the expense
  • documentary evidence to support the amount of your income and deductions.

Rental income and expenses

For each rental property, provide the following supporting documents:

  • evidence of your share of ownership, such as the title deed
  • copies of rental agreements between you and your tenants
  • copies of records showing the rent received for the property
  • evidence to show how you determined how much rent to charge, such as a letter or emails from your real estate agent or property manager
  • copies of documents advertising or showing the availability of the property for rent and evidence of all other action taken to rent the property
  • loan documents – for example, loan approval letter, loan applications, mortgage documents, letter from a bank advising of prepayment or solicitor's settlement statement
  • bank statements for the loan account
  • any worksheets or other documents showing how the interest claimed was calculated
  • details of the work your capital works deduction is based on, including the costs and nature of the work undertaken
  • a list of all other expenses claimed, including the nature of the expense and who the expense was paid to
  • copies of receipts or documents for each expense
  • a copy of the quantity surveyor report or tax depreciation report, if you are claiming decline in value of depreciating assets.

Supplementary deductions

This section outlines the supporting documents you need to provide for:

Personal superannuation contributions

Provide a copy of the letter from your super fund acknowledging receipt of your notice of intent to claim a deduction for personal super contributions.

Deductions for project pool

Provide the following:

  • information on the project, expected life and completion date
  • copies of invoices to support the capital expenditure connected to the project
  • depreciation schedule showing how the amounts are calculated in the project pool.

Forestry managed investment scheme deduction

If you are an initial participant, provide the following:

  • the name of the forestry managed investment scheme (FIMS)
  • copies of your initial contributions notice from the forestry manager and evidence of any ongoing payments you have made
  • evidence that the scheme is a qualifying scheme
  • evidence that your interest results in the establishment of trees.

If you are a subsequent participant, provide the following:

  • the name of the forestry managed investment scheme (FIMS)
  • evidence of your ongoing payments to the scheme.

For more information, see PS LA 2008/2 Forestry managed investment schemes

Other deductions

Provide copies of receipts or any other documents you have to support this claim including a description of the expense, the amount claimed and how the expense was incurred in the course of earning your assessable income.

For more information:

Supplementary offsets

This section outlines the supporting documents required for the following offsets:

If you are unable to provide all of the documents, we may need to seek further information from you.

Superannuation contributions on behalf of your spouse

Provide the following:

  • full name of your spouse for whom you made contributions during the income year
  • residential address of your spouse
  • date of birth of your spouse
  • proof of identity of your spouse – for example, a copy of their passport, birth certificate or marriage certificate
  • evidence of residence of your spouse – for example, a copy of a bank statement, a driver licence or rates notice that shows their name and address
  • details of your spouse's assessable income, total reportable fringe benefits amounts and reportable employer super contributions
  • bank statements, cheque butts and other documents that show you paid the contributions to your spouse's super fund or retirement savings account (RSA)
  • the contribution statement from the complying super fund or RSA showing the total amount of contributions in the income year
  • your calculation of the tax offset.

Zone or overseas forces

Eligibility for the zone offset is based on where your usual place of residence is. If your usual place of residence was not in a qualifying remote zone, you are not eligible for the zone tax offset. You won’t be eligible if you work in a qualifying remote zone but you don’t live there, for example, fly-in-fly-out workers.

Your usual place of residence must be within a prescribed 'zone' to claim the Zone Tax Offset for more than 183 days during the income year. To check if your usual place of residence is within a prescribed 'zone' refer to the Australian zone list.

Provide the following:

  • details of the remote area your usual place of residence was located, evidence that it was usual place of residence and the number of days it was your usual place of residence for the income year
  • if your usual place of residence was located in the qualifying remote zone for less than 183 days and you are relying on earlier income years to claim, evidence of the number of days your usual place of residence was in that area in those earlier income years
  • documents to support your claim – evidence may include copies of accounts addressed to you at the remote location
  • details and adjusted taxable income of any dependants included in your calculation of the zone offset
  • a copy of your worksheets showing how you calculated the amount of zone offset claimed
  • evidence of any remote area allowance received.

If you are claiming the Overseas forces tax offset, provide:

  • the address details of the specified overseas locality in which you served as a member of the Australian Defence Force or a United Nations armed force
  • details of the specified overseas locality in which you served as a member of the Australian Defence Force or a United Nations armed force
  • the number of days you served in the overseas locality.

Invalid and invalid carer

If your dependant is unable to work due to invalidity, provide the following:

  • evidence your dependant is receiving one of the following payments
    • disability support pension
    • special needs disability support pension under the Social Security Act 1991(SSA)
    • an invalidity support pension under the Veterans’ Entitlements Act 1986 (VEA).

If your dependant is unable to work due to carer obligations, provide the following:

  • evidence your dependant is either
    • receiving a carer payment or carer allowance under the SSA
    • wholly engaged in providing care to a relative who receives one of the following
      • a disability support pension
      • a special needs disability support pension under the SSA
      • an invalidity support pension under the VEA.

Also provide:

  • the residential address of your dependant
  • their relationship to you
  • the period of their dependency
  • your dependant’s adjusted taxable income (ATI), including periodical payments by way of gifts or allowances from sources outside Australia
  • if more than one person contributes to the care of the dependant, details of your proportion of care
  • proof of identity of your dependent relative – for example, copy of their passport with current visa, birth certificate or marriage certificate.

Early stage venture capital limited partnership (ESVCLP) tax offset

If you are claiming the ESVCLP tax offset, the fund will have provided each Limited Partner with written notification of investor contributions. In verifying your ESVCLP Offset claim, you may provide the following:

  • ESVCLP Distributions from Partnerships statements (provided by the Fund)
  • share certificates issued by ESVCLP detailing your ownership of the shares
  • receipts or confirmations from the ESVCLP
  • bank statements showing transfers to the ESVCLP
  • trust distribution statements - if offset eligibility is streamed to you via a trust
  • letters from partnerships and trusts explaining your entitlement to the ESVCLP offset
  • capital call notices from the Fund (if required)
  • letters from the ESVCLP confirming your investment.

Early stage investor tax offset

An early stage innovation company (ESIC) will provide an Annual Information Report by 31 July following the end of the financial year. This will contain information about your investment. In verifying your Early stage investor tax offset, you may provide the following:

  • share certificates, containing the investor name, number of shares issued, class of shares (must be ordinary shares), issue date, issue price and company details (ACN)
  • receipts for payments for shares
  • bank statements showing transfers to the ESIC
  • trust distribution statements - if offset eligibility is streamed to you via a trust
  • partnership distribution statements - showing your ESIC offset entitlement
  • letters from partnerships and trusts
  • letters from the ESIC confirming your investment.

Other refundable tax offset

If you are claiming the tax offset for tax paid by the trustee on the net income of a special disability trust, provide the following:

  • trust distribution statement issued by the trustee of the special disability trust to you who is the sole principal beneficiary
  • a copy of the special disability trust tax return showing it paid tax which should reflect your T9 amount.

If you are claiming the tax offset for exploration credits, provide the following:

  • Exploration Development Incentive (EDI) Certificate of Entitlement
  • Junior Minerals Exploration Incentive (JMEI) Certification of Entitlement.

If the EDI/JMEI is in the name of a related entity (trust or partnership)

  • trust distribution statement for the relevant year and the amount of 'Exploration credits distributed' to you from the trust
  • a copy of the partnership tax return for the relevant year and the amount of 'Exploration credits distributed' to you as partner.

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