The Australian Taxation Office (ATO) usually requires you to keep receipts or records to prove your tax deductions. This is called substantiation. Itโs their way of making sure your claims are fair, accurate, and only include what you’re truly entitled to.
Hereโs the good news: there are some exceptions. Sometimes, the ATO allows you to claim deductions without receipts if you meet specific conditions. That might mean using a reasonable estimate, a diary, or a bank statement instead.
In this blog, Iโll explain what you can legally claim on your tax return without needing a physical receipt or formal documentation, while staying compliant. If youโve ever asked, โCan I claim that coffee meeting or home office setup without paperwork?โ this oneโs for you.
Can I claim tax deductions for expenses under $10 without a receipt?
Yes, the ATO allows you to claim small work-related expenses under $10 each without a receipt, as long as the total stays under $200 for the financial year. This rule is so helpful for those frustrating little costs that you probably forgot to grab a receipt or never got one for.
Think quick coffee meetings with clients, a few tolls between job sites, or some pens and notebooks you rushed to buy between customer calls. Even if those purchases are small, claiming them back adds up.
What does the ATO actually accept as proof instead of receipts?
This could be any of the following:
- A diary entry that includes what you bought, when, how much it cost, and what it was for
- Bank or credit card statements
- Invoices or apps with purchase records, even if you donโt have a paper copy
What is the most you can claim on tax without a receipt?
The ATO allows you to claim up to $300 for work-related expenses without providing written evidence like receipts. But hereโs the kicker: even though you donโt need a receipt, you still need to prove you spent the money and that it relates to earning your income.
What can I claim on tax without receipts? (Updated for 2025)
Think of items you use every day for work, or small purchases that didnโt come with a receipt (like parking meters or notepad refills).
Uniforms and protective clothing
If your job includes specific workwear (logo-branded polos, steel-capped boots, high-vis gear) or laundry costs for cleaning it at home, you can claim those. No receipts are needed if the claim is under $150.
Laundry expenses
If you wash your uniform or protective gear at home, you can use the ATOโs standard rate of $1 per load if only work clothes are washed, or 50c per load with mixed clothing. No receipts are required, but you need to estimate the number of washes.
Union fees and membership dues
These are usually found on your payslip if you donโt have a receipt. You can claim fees to trade unions or professional memberships tied to your work.
Stationery and low-cost tools
Did you grab a pack of pens, sticky notes or a new USB from the local shop and forget the receipt? You can still claim small stationery costs or low-value tools (under $10 each), up to a combined total of $200.
Minor travel expenses for work
Parking fees at a meter? Tolls? Short taxi or Uber rides between job sites? These kinds of incidental travel costs can be claimed up to $200 total, even if you donโt have a receipt, as long as you didnโt get reimbursed.
Mobile phone and internet use
You can claim a portion of your phone or internet bill based on work usage. If you donโt have itemised bills, the ATO allows a โreasonable basisโ like a 4-week estimate of typical usage.
Home office costs
If youโre running your business from home or working remotely, you can use the ATOโs fixed rate method (67c per hour from 1 July 2022) to claim electricity, internet, and furniture depreciation. No receipt trail needed, but you do need to track your hours.
Learn more about what you can claim from the ATO website.
How many kilometres can you claim on tax without receipts?
You can claim up to 5,000 kilometres per car, per year, using the ATOโs cents per km method, no receipts or logbook required. But donโt just guess the number. The ATO expects a โreasonable estimate,โ and theyโre known to question vague or round numbers. Keeping some form of record is still a smart move.
What does the ATO mean by a โreasonable estimateโ?
Think about how often you use your car for work. That might include:
- Running errands for your business
- Driving between job sites
- Meeting clients (outside of your regular workplace)
- Delivering goods or picking up supplies
- Personal trips like commuting from home to your usual office? Those donโt count. But if you drop off stock at a supplier on your way? That part can be claimable.
Even when youโre using the cents per km method, the ATO wants to see how you worked out your number. Hereโs how to back up your claim without needing a pile of paperwork:
- A written log or calendar showing dates, locations and purpose of trips
- Odometer readings from the start and end of each year (or quarter if youโre tracking more often)
- Google Maps printouts or digital trip planners to track distances
- Diary entries from your working week that show travel frequency
You’ll need a logbook to claim actual running costs rather than using the cents per km method. That means recording every business tripโs start and end time, kilometres travelled, and the reason for the journey for a continuous 12-week period.
When can’t you claim car expenses as a business deduction?
Using your car to get to and from work? Thatโs not claimable.
This one surprises a lot of people. The daily drive to your usual workplace doesn’t count as business use, even if youโre listening to work podcasts or taking work calls. Itโs still considered a regular commute, and the ATO doesnโt allow deductions.
Stopping for supplies on the way to work? Still counts as commuting.
Going to a second job straight after the first? That leg might be deductible. But from home to your first workplace is not.
How much childcare can you claim on your taxes without receipts?
The ATO requires written evidence for any childcare-related deductions. That means no receipts, no claim. Thereโs no substantiation-free threshold like there is for things like small business expenses or car travel.
As a small business owner or an accountant helping clients, you might have heard people talk about writing off childcare costs. Most childcare expenses are considered personal and canโt be claimed as a tax deduction, with or without receipts.
Learn more about childcare claims here.
Donโt leave legit tax deductions on the table
If youโre a small business owner wondering what can I claim on tax without receipts, hereโs the big takeaway: Yes, the ATO allows deductions without receipts, but there are limits, rules, and smart ways to do it right.
If youโre ready to take the guesswork out of payroll and stay on top of your tax and reporting obligations all year round, sign up to Payroller today! Weโve built it for small business owners who donโt want to stress about things like STP, pay runs, and super compliance.
Claim confidently, track smarter, and keep more of what you earn, without second-guessing your deductions.
