Receipts to Keep for Tax Deductions in Australia (2026 Guide)

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Who this page is for: Australian employees, contractors and small business owners who want a simple record-keeping checklist.

Page purpose: Answer the recurring question of what receipts and written evidence people should keep before they try to claim deductions.

Parent page: Record Keeping for Tax Deductions in Australia (2026 Guide)

Scope note: This page is about evidence and record categories, not a promise that every cost listed is deductible.

Last reviewed: 29 March 2026

Trust note: This page is educational only and checked against official ATO guidance or closely related ATO topic pages.

Direct answer

Keep receipts, tax invoices and other written evidence for the expenses you want to claim, plus any working papers that show how you split mixed-use costs. The exact evidence can vary by expense type, but waiting until tax time to reconstruct everything is one of the easiest ways to weaken a claim.

Car claims, phone use, working from home, tools and business costs often need more than just a receipt. You usually also need a fair method for showing the work-related share.

  • You usually need to have paid the cost yourself.
  • The expense should relate directly to earning income or running the business.
  • Only the work-related or business-use share is usually claimable for mixed-use items.
  • Records matter just as much as the expense itself.

Related live page: How to Claim Tax Deductions in Australia (2026 Guide).

Short explanation

The main record-keeping mistake is thinking the receipt alone does all the work. A receipt tells part of the story, but mixed-use expenses still need diary notes, logs, percentage calculations or some other reasonable support for the work-related component.

The other trap is treating every transaction the same. A small software subscription, a laptop, a car expense and a reimbursed purchase all need slightly different supporting detail if you want the claim to stand up later.

Key rules

  • Keep the original receipt, tax invoice or another acceptable record showing what you bought, when and how much you paid.
  • Keep working papers that show how you calculated the work-related share of mixed-use items.
  • Keep car logs, trip notes or method-specific vehicle records where the claim depends on travel evidence.
  • Keep reimbursement records so you do not accidentally claim an amount someone else paid back to you.
  • Store records in a way you can still access later, not just in a pile of screenshots you cannot match to the claim.

What records to keep

  • Receipts or tax invoices for tools, training, protective items, software, subscriptions and other work expenses.
  • Bills or statements for phones, internet and other recurring mixed-use costs.
  • Logbooks, trip diaries or other records for vehicle claims where required.
  • Diary notes, rosters or booking records that help explain why a cost was work-related.
  • Evidence of reimbursements, allowances or employer-paid items so you can separate them from your own out-of-pocket expenses.

Related live page: What Records Do I Need for Work-Related Car Claims?.

Common mistakes

  • Keeping the receipt but not the calculation for the work-related percentage.
  • Trying to rebuild a year of car or phone use from memory.
  • Throwing out records too early because the return has already been lodged.
  • Claiming a cost that was reimbursed because the reimbursement record was not kept with the receipt.

Frequently asked questions

Do I need receipts for every tax deduction?

You usually need written evidence for many claims, but the exact requirement depends on the expense type and the current ATO rules, especially for smaller claims and specific methods.

Is a bank statement enough?

Not always. A bank statement shows that money left your account, but it may not show what the expense was for or how much was work-related.

Do I need extra records for car and phone claims?

Usually yes, because those expenses often involve mixed private and work use, so the ATO expects more than just a single receipt.

Internal links and next steps

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Review note, sources and disclaimer

Reviewed by: Australia Tax Deductions editorial team

Last reviewed: 29 March 2026

How this page is framed: This page is written in plain English, anchored to official ATO guidance and designed as educational information only.

Methodology: See the Editorial Policy and Review Methodology pages for how the site handles source checking and updates.

Primary references

General educational information only. Tax outcomes depend on your circumstances, records, business structure and the current ATO rules. Check the latest official guidance or speak with a registered tax professional before acting on any deduction claim.