What expenses can you claim without a receipt?
- Total work-related expenses $300 or less
If your total work-related expenses are $300 or less, you do not need any receipt for your claim. However, you must be able to show how you spent the money and how you have calculated the amount of your claim.
If your work-related expenses are more than $300, you must have the receipt for all the expenses (Not just the amount above $300)
The $300 deduction limit doesn’t apply to
- Work-related Car expenses,
- Work-related travel or meal allowance expenses
- Total laundry expenses $150 or less
If your total laundry expenses are $150 or less (excluding dry-cleaning expenses), you don’t need any receipt for your claim. However, you must be able to show how you spent the money and how you calculated the amount of your claim.
If your work-related laundry expenses are more than $150 and total work-related expenses are more than $300, then you must have the receipt for all the laundry expenses (Not just the amount above $150)
- Small expense receipts
Small expenses are those that are $10 or less and, in total, $200 or less in a financial year.
If you are unable to get a receipt, you can still claim a deduction if you can make a record of the small expenses with the following details:
- 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 you buy
- the date you buy the goods or services
- the date the record was made.
If the expense is the decline in value of a depreciating asset you must record:
- a description of the asset
- the amount of decline in value
- who made the record
- the date the record was made.
- Hard to get receipts
If you incur expenses where it is hard to get receipt, you can make a record of the expenses. These expenses can be more or less than $10 and are excluded from the $200 limit for small expenses.
Your record should be made as soon as the expenses is incurred and show 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 you buy
- the date you buy the goods or services
- the date the record was made.
- Car expenses
If you’re eligible to claim car expenses and use the cents per kilometre method, you don’t need to provide any receipts for proof.
But you’ll need to show how you have calculated the number of kilometers you have travelled for the work. You can use the diary records or using the myDeductions tool in the ATO app.
You’ll be able to claim up to a maximum of 5,000 kilometres under this method at 85 cents per kilometre (Rate for FY 2024). That means you can claim up to $4,250 (5,000 km X $0.85) without having the receipts.
It covers all car expenses, including:
- Decline in value
- Registration
- Insurance
- Maintenance
- Repairs
- Fuel costs
If you want to claim the car expenses of more than $4,250, you need to claim the actual expenses. To claim the actual expenses, you need to have the logbook and need to have the receipt for each expenses incurred as listed above.
- Expenses you claim against the travel allowance
Domestic travel
If you meet the following conditions you don’t need to keep written evidence of your accommodation, food and drink and incidental expenses, or a travel diary.
- You have received the travel allowance from your employer
- You have incurred work-related travel expenses and
- Your travel expenses are within the reasonable amounts as specified by ATO.
But you still need records showing that you incurred the expenses on work-related travel.
If your deduction for travel allowance expenses exceeds the reasonable amounts, you will need to keep:
- written evidence for your whole claim
- a travel diary if you travel for 6 or more nights in a row.
Overseas travel
You need to meet all the conditions for Domestic travel as above and also:
- you must keep written evidence for all your accommodation expenses
- you must keep a travel diary if you are away from your home for 6 or more nights in a row.
If you follow the above, you don’t need written evidence for other travel expenses.
- Expenses you claim against Overtime meal allowance:
If you meet the following conditions, you don’t need to keep written evidence of your overtime meal expenses.
- You have received the overtime meal allowance from your employer
- You have incurred deductible overtime meal expenses and
- Your overtime meal expenses are within the reasonable amounts as specified by ATO ($35.65 for FY 2024).
But you still need to be able to show that you have actually incurred the expense and are entitled to claim it.
If your overtime meal expense claim exceeds the reasonable amount, you must keep written evidence for your whole claim.
What if you don’t have a receipt to claim?
You may have genuine work-related expenses but do not have the receipts to claim. In such cases, you can provide alternative records to prove that, including the following:
Bank/credit card statements – Check the statement contains Name of the supplier and the nature of the goods or services you have purchased.
Income Statement showing the expenses deducted by your employer.
But this is at the discretion of the ATO — they have to be satisfied the records are good.
The ATO may also want you to provide supplementary evidence such as a written record (e.g. in a diary) and other documents that outline the nature of the goods or services.
Record keeping relief from ATO
ATO may grant relief from keeping the record in limited circumstances, including the following:
- Unable to get a receipt from the supplier
- Reasonable expectation that records weren’t required
- Lost or destroyed records
