What Can I Claim on Tax Without Receipts in Australia?

When tax time rolls around, it’s common to panic about missing receipts. But did you know there are certain deductions you can still claim without physical receipts, as long as you meet specific ATO guidelines?

In this blog, we’ll break down exactly what you can and can’t claim without receipts in Australia, explain what kinds of records the ATO does accept, and offer practical tips to ensure you’re still compliant. If you’re feeling unsure or want to maximise your refund safely, this guide is for you.

Do I Need Receipts to Claim Tax Deductions?

Generally, yes. The ATO requires evidence for any deduction you claim. However, there are some exceptions where written evidence (like receipts or invoices) isn’t needed — but you still need to prove how the expense relates to earning your income.

If you don’t have a receipt, you may still be able to claim the deduction using:

• Bank statements
• Diaries or logbooks
• Digital records (emails, booking confirmations)
• Reasonable estimates, if below the set thresholds

What Can I Claim Without Receipts?

Here’s a list of expenses that the ATO allows you to claim without formal receipts, provided you meet certain conditions.

1. Cents Per Kilometre – Work-Related Car Use

You can claim up to 5,000 work-related kilometres per year without a logbook.

• The rate for 2023–24 is 85 cents per kilometre

• No receipts are needed, but you must reasonably estimate your travel and be able to explain how it relates to your work

Q: Can I just make up a number for car kilometres?
A: No. You need a reasonable method—like calendar records, job bookings, or a diary.

2. Laundry for Work Uniforms

If you wash, dry or iron a compulsory uniform, protective clothing or industry-specific garments, you can claim:

• $1 per load if only work clothing is washed

• 50 cents per load if it’s mixed with other clothes

You don’t need receipts, but you should record how often you did the laundry and what items were washed.

3. Home Office Running Expenses (Fixed Rate Method)

If you work from home, you can use the fixed rate method for claiming expenses like:

• Electricity

• Gas

• Internet

• Phone usage

• Depreciation on home office furniture

From 1 July 2022, the ATO allows a 67 cents per hour fixed rate (2023–24 financial year), and receipts aren’t needed for each utility bill. However:

• You must keep a record of hours worked (e.g. a timesheet or diary)

• You’ll need proof of home office setup (e.g. a photo or bank record showing purchase of furniture)

4. Small Work-Related Expenses Under $10 (Total Under $200)

If you’ve lost a receipt for a small work-related item like stationery, pens, or a USB stick, the ATO will allow the claim without written evidence, provided:

• The item cost less than $10, and

• Your total unreceipted expenses are less than $200

Keep a written note or diary entry to support your claim.

5. Phone and Internet (Proportional Use)

You can claim a percentage of your phone and internet usage based on how much is used for work purposes — even if you don’t have itemised bills.

• Keep a four-week usage diary as evidence

• Use that to calculate an annual estimate (e.g. 30% work use of monthly phone bill)

6. Union Fees and Subscriptions

Many union fees and professional memberships are tax-deductible. If you no longer have the receipt or invoice, you can often:

• Refer to your bank statement, or

• Contact the organisation for confirmation of payment

Some unions even provide an annual tax statement for members.

What Can’t I Claim Without Receipts?

While the ATO allows flexibility for certain claims, you cannot claim major expenses without proof. These include:

• Tools or equipment over $300 
• Courses and training 
• Travel and accommodation 
• Computers or tech 
• Gifts and donations over $2 
• Work-related purchases without any supporting evidence 

Q: Can I still claim if I have a bank statement but no receipt?
A: Sometimes. The ATO may accept a bank or credit card statement if it clearly shows:

• Date of purchase 
• Supplier name 
• Amount paid 
• Purpose of the purchase (you may need to add a note) 

What Does the ATO Accept as Evidence?

While physical receipts are best, the ATO will also accept:

• Bank or credit card statements 
• Pay slips with expense allowances 
• Emails confirming bookings or purchases 
• Diary entries and logs (for car, phone, home office) 
• Digital records (scanned copies, photos of receipts) 

The golden rule: if you can explain and reasonably prove the expense was work-related, you have a chance of making a valid claim.

Tips for Staying Compliant Without Receipts

• Use apps: Tools like myDeductions (in the ATO app) make it easier to record claims on the go. 
• Write it down: If you lose a receipt, note the date, amount, and what it was for in a diary or spreadsheet. 
• Set up folders: Use digital folders to organise expense categories and photos of receipts. 
• Keep evidence for five years, especially for deductions over $300. 

Should I Still Lodge If I’m Missing Receipts?

Yes — but you should be cautious. If you’re unsure about claiming something without a receipt, speak with a tax professional.

At Latitude Accountants, we regularly help clients:

• Assess what they can and can’t claim without documentation
  
• Reconstruct records where possible
  
• Avoid audits or penalties
• Legally maximise their return

Final Thoughts

The ATO understands that not every expense will come with a physical receipt, and they provide allowances for common deductions like car use, laundry, and home office costs. But there are strict limits—and claiming without documentation comes with risk.

If you’re unsure whether an expense qualifies or don’t want to leave money on the table, professional advice is key.

Speak to Latitude Accountants Today

Lost receipts shouldn’t stop you from getting the tax return you deserve. At Latitude Accountants, we help individuals and businesses across Australia navigate tax time with confidence—even when things aren’t perfectly organised.

Whether you’re lodging this year’s return, revisiting past years, or simply want to get your records right moving forward, we’re here to help.

Contact Latitude Accountants today for tailored, practical tax advice that keeps you compliant and gets you the maximum refund possible.

📞 Contact Latitude Accountants
📧 info@latitudeaccountants.com.au
🌐 www.latitudeaccountants.com.au

Disclaimer

This article is general information only and does not constitute tax or financial advice. Always consult a registered tax professional for personalised guidance.