What Can You Claim 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.
Travel Expenses
If you travel from office to office or to different job sites and use your private vehicle to handle those work-related activities, then you can claim travel expenses. More importantly, you do not need to keep your receipts. You can simply keep a logbook of the kilometres you drive for work.
If you maintain the logbook for 12 consecutive weeks at a minimum, you can use this as evidence. A tax agent can help you calculate the deduction on your tax claim. The ATO allows you to claim 85 cents per kilometre. The maximum is 5,000 kilometres per financial year. So, if you travel over 5,000 km each financial year, you need to start maintaining a logbook. This is easy with the right app.
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 & Computer Items
Whether you are a sole trader or working from home, you can claim stationery costs as long as you have proof in a credit or debit card statement. You simply need to make a note next to the relevant items on the statement. Ideally, taking photographic evidence of the items is acceptable supporting evidence.
The same is applicable to computer items or equipment. It is far easier to retain receipts, especially in the digital world we live in, but you can take a photo of the packaging, receipt, and credit or debit card statement to support your claim.
Clothing & Uniforms
You can claim up to $150 for the purchase of branded uniforms, personal protective equipment or dry cleaning. If you want to claim over $150, then you need receipts or documentation to prove your expenses. This $150 still forms part of your total $300 limit.
Working From Home
There are plenty of advantages to working from home, but most people underestimate the increase in costs. You may not need to pay for petrol to go to work or buy lunch at a cafe, but working from home will increase your utility bills. You may even need to invest in a home office.
For people who work from home, the ATO offers a rate per hour method. You can claim 52 cents per hour for every hour you work from home. This rate per hour method covers all of the expenses you would be eligible for with receipts, including internet, furniture, electricity, equipment, etc. If you make use of this method you can't make additional claims on home office expenses you hold receipts for.