No record usually means no deduction, and the rules on what counts are stricter than most people think. The good news: your phone is all you need.
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By the Nomo team · Last reviewed 26 September 2026
Keep your records for five years from the day you lodge your return. They can be paper or digital, and a photo of a receipt counts, as long as it's a true and clear copy of the original. Records need to be in English if the expense was in Australia.
Which is lucky, because thermal paper receipts fade in a glovebox within months. Photograph them the day you get them.
For most work expenses you need written evidence from the supplier, like a receipt or invoice, showing:
If the receipt doesn't say what the item was or when you bought it, you can write the missing details on it yourself before you lodge. Receipts aren't the only records that matter either: a diary of work trips, a record of your work from home hours, or a note of how you worked out a work use percentage all count.
On the 2025–26 return most people are doing now, if your total work expense claims come to $300 or less, you don't need written evidence like receipts. You still need to be able to show how you worked the claims out and that you actually spent the money. Laundry claims up to $150 don't need written evidence either.
From the 2026–27 year the $300 rule is gone, replaced by the $1,000 standard deduction below. And $300 was never a free allowance: it only covers money you actually spent on work.
From the 2026–27 year, eligible employees can claim a standard deduction of up to $1,000 for work expenses with no receipts. The first returns that can use it are lodged from July 2027.
It's a floor, not a ceiling. If your real work expenses are bigger than $1,000, and for plenty of tradies, drivers and people who study for work they are, you claim your actual expenses instead. Then you need written evidence for all of the work expenses you claim, not just the ones over $300. Which means the receipts still matter. How the $1,000 standard deduction works.
The catch is that you won't know which way to go until the year's over, and receipts you never kept can't be claimed. Will yours beat $1,000? See the tax deduction tracker.
| Claim | Records |
|---|---|
| Car, cents per km | How you worked out the work km, such as a trip diary |
| Car, logbook | A 12 week logbook, odometer readings and receipts for car costs |
| Working from home, fixed rate | A record of all the hours you worked from home, plus a bill for each running cost |
| Tools, equipment and gear | Receipts, and your work use percentage for anything you also use privately |
| Phone and internet | Bills, and a 4 week diary showing the work share |
| Self-education | Receipts for fees and costs, and how the course relates to your current job |
Guides for each: car expenses, working from home, tools and equipment and self-education.
Snap the receipt at the counter and Nomo reads the store, total and date, suggests a category and keeps it safe for the full five years. Trips and work from home hours are recorded the same way, so every record for the year sits in one place. Nomo is an Australian tax deduction and mileage/work kilometre tracking app for PAYG employees and sole traders.
Frame the receipt.
Nomo reads the merchant, amount and date.
Every expense for the year, by month.
Sole traders keep business records for five years too, and the standard deduction doesn't cover business income. If you're registered for GST, you need a tax invoice to claim a GST credit on purchases over $82.50. See sole trader tax deductions.
Five years from the date you lodge your tax return.
Yes, if it's a true and clear copy of the original. You don't need to keep the paper as well.
On a 2025–26 return, if your total work expenses are $300 or less. From 2026–27, you can take the $1,000 standard deduction without receipts, but if you claim your actual expenses instead, you need written evidence for all of them.
Usually not on its own, because it doesn't show what you bought. Keep the receipt or invoice from the supplier.
It's hard to rely on a record you can't read, so photograph receipts when you get them. If one's already faded, ask the supplier for a copy.
Not for the standard amount. You need them if your actual work expenses are higher and you want to claim those instead.
Every receipt, kept for you.
Snap it once and it's there for five years. 14 days free, no card needed.
Start 14-day free trialBy the Nomo team · Last reviewed 26 September 2026. We check these pages against current ATO guidance and update them when the rules change.
General information only, not tax advice. Rules change and everyone’s situation is different, so check ato.gov.au or talk to a registered tax agent about your situation. Nomo is a record keeping app, not a registered tax agent.