Records guide
What the ATO wants in a review-ready receipt record
The boring record-keeping basics that save panic later.
Quick checklist
- Original receipt or tax invoice.
- Date, supplier, amount, and payment evidence where relevant.
- Category and work-related reason.
- Work-use percentage or note for mixed-use items.
Evidence beats memory
The ATO expects records that explain the expense, not just a vague memory that it happened. A useful record keeps the original receipt or invoice, date, supplier, amount, and enough context to show the work connection.
A bank transaction can show that money moved. It may not show what you bought, why it was work-related, or whether GST details were present.
What a clean record includes
For most employee deduction records, keep the original evidence plus a category and note. Mixed-use items need a reasonable work-use percentage. Reimbursed items should be marked clearly or excluded from the review pack.
- 1Original receipt, invoice, or electronic copy.
- 2Date, supplier, amount, and item description.
- 3Work-related reason or category.
- 4Work-use percentage for mixed personal/work costs.
- 5Evidence that the cost was not reimbursed.
- 6Any supporting diary, roster, logbook, or usage note.
Make it boring
The best tax system is boring because it works before you need it. Forward receipts during the year, export at EOFY, hand it over calmly.
That boring workflow is the conversion point for TaxBoy: a private place to keep evidence without bank sync or inbox access.
Common mistakes to avoid
- Relying on bank or credit-card statements alone. They show money moved, not what was bought, the supplier's ABN, or whether GST applied.
- Photographing a receipt months later when the thermal print has faded. Capture it close to the purchase while it's still legible.
- Skipping the work-use note on a mixed-use item. Future you won't remember why a $400 chair purchase was 80% work — write it down at the time.
- Discarding records before five years are up. The ATO can review claims for at least five years from lodgement.
Receipts to search for
Frequently asked questions
How long do I need to keep tax records in Australia?
Generally five years from the date you lodge your return. For depreciating assets, the period can extend to five years from the last claim or sale. Keep originals or legible electronic copies.
Are digital photos of paper receipts acceptable?
Yes. The ATO accepts electronic copies of records as long as they are a true and clear reproduction of the original, including supplier, date, amount, and item description. Capture the photo while the receipt is fresh and legible.
What counts as a 'tax invoice' versus a regular receipt?
A tax invoice for purchases over $82.50 (GST inclusive) generally needs the supplier's identity, ABN, date, description, GST amount or a statement that GST is included, and the buyer's identity for invoices of $1,000 or more. For smaller purchases, an itemised receipt is usually enough.
Do I need a receipt for every claim?
For most work-related expenses you do. There's a small concession allowing reasonable claims of up to $300 in work-related expenses (excluding car, meal allowance, award transport payments, and travel allowance) without written evidence — but you still need a basis for the claim. The detail rules matter; a registered tax agent can confirm what applies to you.
What if a receipt is lost or the merchant didn't issue one?
Try to obtain a duplicate from the supplier or use a credit-card slip plus a contemporaneous diary entry describing the purchase. The ATO assesses substantiation case by case — but the safer path is to capture each receipt as it arrives, not reconstruct months later.
Sources
Last reviewed 29 Apr 2026 by Kalana Vithana. TaxBoy is not a registered tax agent and this article is general information, not tax advice.