What Can I Claim on Tax Without Receipts? And How Much?

A common question at tax time is, what can I claim on tax without receipts in Australia?

The answer to this depends on a number of factors. While it is easier to claim a tax deduction when you have the support of receipts, written evidence comes in more than just receipt form. In some cases, you can rely on credit, debit or bank statements, and information from your tax agent. 

Keep reading to find out everything you need to know about tax deductions without receipts.

ATO guidelines on claiming without receipts

To claim ATO tax deductions without receipts, you’ll need to satisfy the following criteria: 

• You can claim tax deductions without receipts if it is an expense directly related to your occupation and necessary for your occupation. 
• You can claim work-related deductions if you paid for the work-related item from your personal account. 
• If you are not reimbursed for your expenditure and you paid for the work-related item from your personal account, you can claim the expense. 

How much can I claim on tax without receipts?

It's important to remember that there are limits to what you can claim without receipts. It isn't as simple as filing your expenses without a receipt and expecting the ATO to take your word for it—you do need supporting evidence. 

This table provides a summary of what you can claim on tax without receipts:

 Travel expenses

If you use your private vehicle to travel between job sites or offices for work-related purposes, you may be able to claim car expenses on your tax return. The ATO offers two main methods:

• Cents per kilometre method: You can claim 88 cents per kilometre for up to 5,000 km per financial year without needing receipts. However, you’ll need to be able to show how you calculated your work-related kilometres (like diary or calendar entries).
• Logbook method: If you travel more than 5,000 km, or want to claim actual running costs (like fuel, servicing, depreciation), you’ll need to keep a logbook for at least 12 continuous weeks. This helps determine your work-use percentage. You’ll also need receipts for expenses like fuel and repairs.

A tax agent can help you decide which method is right for you—and using an app can make tracking your travel easy and accurate.

Learn more in our guide to travel allowances and work-related expenses.

Membership fees

You will most likely find membership fees or union dues itemised on an income statement, PAYG summary, or other summary documents from your tax agent or employer. As long as you have a form of written evidence, you can claim these deductions without a receipt. This type of documentation is more than enough for the ATO. 

Stationery and computer items 

If you purchase stationery or work-related computer items, you may be able to claim them as a tax deduction. Ideally, you should keep a receipt. But if you’ve lost it, the ATO may accept alternative evidence, such as a credit or debit card statement, especially if you can clearly identify the item and its work purpose.

To support your claim, it’s helpful to:

• Make a note next to the relevant transaction
• Keep a photo of the item or its packaging
• Record when and how it’s used for work purposes

Digital receipts are often easy to access these days, but if one isn’t available, keeping strong supporting records can still help validate your deduction.

Clothing and uniforms 

You may be able to claim the cost of work-related clothing on your tax return—but only if it meets certain criteria set by the ATO. Here are the types of clothing you can claim:

• Compulsory uniforms: These must be unique to your employer and required to be worn while at work. Often, they include items with a company logo or specific design.
• Non-compulsory uniforms: Only claimable if they’re registered on the Register of Approved Occupational Clothing (via AusIndustry).
• Occupation-specific clothing: Items that clearly identify your profession, such as a chef’s jacket or nurse’s scrubs.
• Protective clothing and footwear: Designed to protect you from injury or illness—like steel-capped boots, hi-vis vests, or fire-resistant gear.

You generally can’t claim the cost of everyday or conventional clothing, even if you wear it to work.

Safety gear 

You can claim a tax deduction for protective equipment that is essential to your work and used to protect you from injury or illness. This includes items such as safety goggles, protective glasses (not prescription-only glasses), helmets, harnesses, breathing masks, steel-capped boots, and other gear designed to minimise workplace hazards. 

You may also be able to claim items like sunscreen, sunglasses, and wet weather gear—but only if they are used to protect you from the natural elements while performing your work duties (like when working outdoors).

Laundry and dry cleaning 

You can claim the cost of laundry and dry cleaning for eligible work-related clothing, such as a compulsory uniform, occupation-specific clothing, or protective wear. The expense must relate to clothing that is also deductible. 

You can claim up to $150 for laundry without needing written evidence, as long as the claim is reasonable. However, if your total laundry and dry-cleaning expenses exceed $150, or your total work-related expenses exceed $300, you’ll need to keep records (like receipts or a diary). 

Dry-cleaning costs can also be claimed if they help maintain deductible clothing, such as a compulsory uniform that requires professional care.

Working from home 

Working from home has its perks, but it can also lead to higher utility bills and other costs. To help with this, the ATO allows you to claim a deduction using a fixed rate method. For the 2024–25 financial year, you can claim 70 cents per hour worked from home. This rate covers expenses like electricity, gas, internet, phone use, and stationery.

However, it doesn’t cover depreciation of home office furniture or equipment—those items can be claimed separately if you have records. You’ll need to keep a record of your actual hours worked from home, such as a timesheet or diary.

If you prefer, you can still use the actual cost method, but this requires detailed calculations and receipts for individual expenses.

How much can you claim without receipts?

If you’ve purchased work-related items, whether for working from home or on-site, you can generally claim up to $300 in total for these expenses without needing receipts. However, the items must still be directly related to your income and you’ll need to show how you calculated the amount (like bank statements or a written log).

If your total work-related expense claims exceed $300, you’ll need to provide receipts or written evidence for the entire amount—not just the amount over $300. The best way to manage your taxes moving forward is to retain the receipts you need to claim your expenses accurately. It will make your life a lot easier at tax time.

What you can't claim 

When it comes to tax deductions, proof matters. You can’t claim an expense unless you have sufficient evidence that the purchase was made and that it was work-related.

Cash payments are not automatically excluded, but you still need to keep some form of documentation—like a receipt, invoice, or even a bank withdrawal note and written record. Simply saying you paid cash isn’t enough.

You can’t claim an item just because you took a photo of it with a price tag. A price tag doesn’t prove that you bought the item or what it was used for. Similarly, ads or catalogues showing the price of an item don’t count as evidence of purchase or payment.

If you claim unsupported expenses, the ATO may disallow them—and could review your entire return more closely. To stay on the safe side, always keep clear records of what you bought, how much you paid, and how it relates to your work.

Digital alternatives to receipts

While keeping receipts is the best way to substantiate your tax claims, the ATO recognises that they’re not always available. For this reason, the ATO may accept other forms of evidence to support legitimate deductions.

If you don’t have a receipt, you may be able to rely on:

• Bank or credit card statements showing the date, amount, and supplier.
• Email confirmations or invoices for online purchases.
• Calendar entries or work logs that demonstrate the purpose and timing of the expense.
• Photos of the item (especially helpful when combined with a bank statement)
• Digital expense-tracking apps that help record purchases and assign them to categories.

If you purchased multiple items in a single transaction and only some are work-related, it’s important to clearly separate personal and business expenses in your records. The ATO may ask how you calculated your claim, so keeping notes or annotations can help.

When in doubt, speak with a tax agent. They can advise whether your supporting documents meet ATO requirements and help you claim correctly.

What to do if you lose a receipt

Losing a receipt doesn’t necessarily mean you can’t claim the expense, but you’ll need to take steps to support your claim. Here’s what to do:

• Contact the supplier: Ask the store or supplier if they can provide a replacement receipt or tax invoice. 
• Check your digital records: Look through your email for order confirmations or invoices, especially for online purchases. 
• Use your bank or credit card statement: A bank statement showing the date, amount, and vendor can help support your claim.
• Make a written record: If you can’t find any supporting documents, write down the details of the purchase—including what was bought, when, where, why it was work-related, and how much it cost.
• Consider a statutory declaration: As a last resort, you can provide a statutory declaration explaining the nature of the expense and why you don’t have a receipt. This should only be used if all other evidence is unavailable, and may not be accepted in all cases.

Tips to avoid losing receipts

Keeping track of receipts can be a hassle. Here are some practical tips to help you stay organised and avoid missing out on valuable deductions:

• Go digital from the start: Snap a photo of every receipt as soon as you get it. With the QuickBooks mobile app, you can automatically capture, store and categorise receipts on the go.
• Store everything in one place: Instead of juggling paper and email receipts, use QuickBooks to centralise your records. With our tax feature, you can easily track deductions, manage work-related expenses, and much more. 
• Label and organise receipts as you go: QuickBooks lets you tag expenses by category—like travel, meals or office supplies—so you’re not scrambling to sort them later.
• Back up your digital records: Keep your financial data secure by storing it in the cloud. QuickBooks automatically syncs and backs up your receipts, so nothing gets lost.
• Set a weekly reminder: Take five minutes at the end of each week to review and log your expenses. A small habit like this can save big stress down the line.

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Good record-keeping will save you a lot of time, effort and stress come tax season. It's particularly useful for self-employed individuals as every dollar counts. And that can impact just how much tax you pay at the end of the year.

It is useful to know what you are eligible to claim on your tax return and what you can't claim without a receipt. If you are not sure, it is best to seek advice from a professional tax agent who can provide you with guidance.

You can use our Find a ProAdvisor directory to find an advisor near you. Alternatively, you can also look for advisers by city. Explore bookkeepers in Sydney and accountants in Melbourne today.