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.Β
Keep reading to find out everything you need to know about tax deductions without receipts.
To claim ATO tax deductions without receipts, youβll need to satisfy the following criteria:Β
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 itβyou do need supporting evidence.Β
This table provides a summary of what you can claim on tax without receipts:
|
Expense type |
With receipt |
Without receipt |
|
Full amount |
Up to $150 on laundry expenses (must be occupation-specific or protective clothing) | |
|
Logbook or actual expenses |
| |
|
Actual costs or fixed rate (with records) |
| |
|
Full work-related portion (with bills) |
Reasonable estimate with supporting notes (e.g. usage diary | |
|
Full amount with invoice |
Full amount can be claimed if thereβs a record of payment on your PAYG summary or income statement | |
|
Full amount |
Up to $300 total per year (combined) if you can show how it relates to your job |
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:
A tax agent can help you decide which method is right for youβand using an app can make tracking your travel easy and accurate.
Learn more in our guide to travel allowances and work-related expenses.
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.Β
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 youβve 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, itβs helpful to:
Digital receipts are often easy to access these days, but if one isnβt available, keeping strong supporting records can still help validate your deduction.
You may be able to claim the cost of work-related clothing on your tax returnβbut only if it meets certain criteria set by the ATO. Here are the types of clothing you can claim:
You generally canβt claim the cost of everyday or conventional clothing, even if you wear it to work.
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.Β
You may also be able to claim items like sunscreen, sunglasses, and wet weather gearβbut only if they are used to protect you from the natural elements while performing your work duties (like when working outdoors).
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.Β
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, youβll need to keep records (like receipts or a diary).Β
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 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 2024β25 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 doesnβt cover depreciation of home office furniture or equipmentβthose items can be claimed separately if you have records. Youβll 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.
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If youβve 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 youβll need to show how you calculated the amount (like bank statements or a written log).
If your total work-related expense claims exceed $300, youβll need to provide receipts or written evidence for the entire amountβnot 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.
When it comes to tax deductions, proof matters. You canβt 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 documentationβlike a receipt, invoice, or even a bank withdrawal note and written record. Simply saying you paid cash isnβt enough.
You canβt claim an item just because you took a photo of it with a price tag. A price tag doesnβt prove that you bought the item or what it was used for. Similarly, ads or catalogues showing the price of an item donβt count as evidence of purchase or payment.
If you claim unsupported expenses, the ATO may disallow themβand 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.
While keeping receipts is the best way to substantiate your tax claims, the ATO recognises that theyβre not always available. For this reason, the ATO may accept other forms of evidence to support legitimate deductions.
If you donβt have a receipt, you may be able to rely on:
If you purchased multiple items in a single transaction and only some are work-related, itβs 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.
Losing a receipt doesnβt necessarily mean you canβt claim the expense, but youβll need to take steps to support your claim. Hereβs what to do:
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:
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.
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