What Can I Claim on Tax Without Receipts? ATO Rules Explained

Short answer: Employees can claim up to $300 of work-related expenses in total on their tax return without receipts, but only if they can show how they worked out the claim, and car expenses and some allowance-related expenses sit outside that limit. The $300 rule does not cover a sole trader’s business deductions, which need records of each transaction. The big exception for both: car expenses under the cents per kilometre method need no receipts for up to 5,000 business km per car, only a record of how you worked out the kilometres.

The rules below come from the Australian Taxation Office and apply to the 2025–26 income year, the return most people are lodging now, unless another year is named. If you are an employee with a side business, both sets of rules apply to different parts of the same return. For the full list of what a sole trader can deduct, see expenses and receipts for sole traders; for where those figures end up, the sole trader tax return.

How much can you claim on tax without receipts?

Up to $300 in total for work-related expenses, and only as an employee. The ATO’s records you need to keep page sets out how it works:

Your total work-related expenses	Written evidence (receipts, invoices)?	Other records?
$300 or less	Not needed	Yes: records such as calendar entries or a spreadsheet showing how you worked out the claim
More than $300	Needed for the whole amount, not just the part over $300	Yes

Three points are easy to miss:

• It is not a free $300. You can only claim what you actually spent, and you need to be able to show how you arrived at the total.
• Laundry counts towards the $300. Car expenses, meal allowance expenses, award transport payment expenses and travel allowance expenses do not; they have their own record rules.
• Going over $300 changes everything. An employee who claims $360 needs written evidence for all $360, not just $60. The ATO’s myTax 2026 claiming deductions instructions carry the same rule for this year’s return.

Does the $300 rule apply to sole traders?

No. The $300 limit is a record-keeping exception for work-related expenses, the costs you incur earning salary and wages. It does not stretch to business deductions on a sole trader’s business schedule.

Take Sam, who works for an electrical contractor during the week and runs a weekend handyman business under his own ABN. If his work-related expenses as an employee come to $240 in total, he can claim them without receipts, provided he can show how he worked out the $240. The $410 he spent on a ladder, fixings and a hire trailer for his handyman jobs is a business expense, and it needs business records whatever the amount.

A business deduction rests on records that show what you bought, from whom, when, for how much, and why it was for the business. The ATO’s overview of record-keeping rules for business is the starting point.

What can a sole trader claim without a receipt?

Mainly car expenses, plus costs where a different record proves the purchase as well as a receipt would.

Expense	Receipt needed?	What you need instead
Car, cents per kilometre method	No	A record showing how you worked out your business kilometres
Car, logbook method: fuel and oil	No	Receipts, or a reasonable estimate from odometer readings, fuel consumption and the average fuel price
Car, logbook method: other running costs	Yes	Receipts for registration, insurance, servicing, tyres, repairs and interest
Home office running costs	Depends on the method	See work from home deductions for the records each method needs
Other business purchases	A document from the supplier	A receipt, invoice or tax invoice, or a copy from the supplier

A receipt is one kind of record, not the only one. A supplier’s invoice, a copy from your trade account or an emailed order confirmation shows the same details. GST credits have a stricter rule: above a threshold the ATO sets, you need a tax invoice from the supplier before you can claim the credit.

Can I claim work-related car expenses without receipts?

Yes, using the cents per kilometre method. It is the one large deduction that needs no receipts at all.

Income year	Rate	Cap	Maximum claim
2025–26	88 cents per km	5,000 business km per car	$4,400
2026–27	91 cents per km	5,000 business km per car	$4,550

The ATO’s cents per kilometre method page says you don’t need written evidence, but you must be able to show how you worked out your kilometres, for example with diary records or the myDeductions tool in the ATO app. The 2026–27 rate is set out in the ATO’s cents per kilometre determination.

A worked example: a mobile dog groomer drove 4,200 business kilometres to clients in 2025–26. Her diary and booking history show each visit and the distance. Her claim is 4,200 × 88 cents = $3,696, with no fuel receipts. The rate covers all running costs, including depreciation, so nothing is added on top.

Above 5,000 business kilometres the cap bites, and the logbook method usually claims more, but it brings back receipts for most running costs. The ATO car logbook explains the 12-week rule, and cents per km versus the logbook shows which method pays more.

What records must a sole trader keep instead?

A record of every business transaction, kept for five years in most cases. In practice that means:

• Income: the invoices you issued and records of payments received.
• Expenses: receipts, supplier invoices, and bank and card statements.
• Car: your kilometre workings for cents per km, or the logbook, odometer readings and running-cost receipts.
• Equipment: purchase documents for tools and other assets.
• Home office: the records the method you use requires.

Thermal receipts fade, so photograph them when you get them rather than at tax time. The ATO’s record-keeping rules explain when a digital copy can replace the paper and how long each kind of record must be kept.

How do I rebuild missing receipts?

Start with the supplier, then fill the gaps with your own records. Work through this order:

1. Ask the supplier for a copy. Many can reprint or email a receipt or invoice from their system, and trade and loyalty accounts keep purchase histories. If you need a tax invoice to claim a GST credit, ask for one.
2. Search your email for order confirmations, invoices and booking receipts.
3. Use bank and card statements to pin down the date, the merchant and the amount.
4. Add the business purpose from your calendar, job notes or quotes. A statement line reading “Hardware store $214.60” shows money left your account, not what you bought or why.
5. Label any reconstruction as a reconstruction. Never make up a document that looks like a supplier’s receipt.

A worked example: you can’t find the receipt for a $649 cordless drill kit bought in February 2026. Your card statement shows the store, date and amount, your trade account produces an itemised copy, and your job notes show you used it on two jobs that week. That is a well-supported purchase.

If you can’t support a cost, leave it out or talk to a registered tax agent before you lodge. If the ATO reviews your return and you can’t back up a deduction, it can disallow it, and you may owe the extra tax plus penalties and interest.

…and where does Keel fit?

Keel: Invoice Maker & Receipts, by Ilura Technology OÜ, is an iPhone app for people who work for themselves. You photograph a receipt when you get it and keep it as an expense under the job it belongs to, alongside that job’s quote and invoice, and you can log business mileage for your cents per km workings. That way the business purpose is attached to the receipt from day one.

It is a record keeper, not a tax tool: Keel does not decide what is deductible, does not lodge your return and does not connect to the ATO. Records stay on your iPhone, with no account, no bank connection and no cloud sync, and the App Store privacy label reads “Data Not Collected”. Keel is free with no invoice limit, and free invoices carry a small “Made with Keel” footer. Keel Lifetime is a one-time purchase ($249.99 USD; the App Store shows your local price) that adds custom branding, a signature, premium templates and accountant-ready exports. Keel on the App Store. More Australian guides are on the Australia hub.

Frequently asked questions

What can I claim on tax without receipts in 2026? On the 2025–26 return, employees can claim work-related expenses totalling $300 or less without written evidence, as long as they can show how they worked out the claim. Anyone using the cents per kilometre method can claim car expenses at 88 cents per km, up to 5,000 business km per car, without receipts. Sole traders’ other business deductions still need records.

How much can you claim on tax without receipts? For an employee, up to $300 of work-related expenses in total, not counting car, travel allowance, award transport payment and meal allowance expenses. Separately, car expenses under the cents per kilometre method can reach $4,400 per car for 2025–26 and $4,550 for 2026–27 without receipts, if you can show how you worked out the kilometres.

Can a sole trader use the $300 no-receipts rule? Only for any work-related expenses they have as an employee. The $300 exception covers the costs of earning salary and wages, not business deductions. A sole trader’s business expenses need records showing what was bought, when, for how much and why, whatever the amount, though car expenses under cents per kilometre need no receipts.

Is a bank statement enough instead of a receipt? A statement proves the date, the payee and the amount, but usually not what you bought or why it was for the business. Pair it with a copy from the supplier, an order confirmation or a job note that explains the purchase. For a GST credit, the ATO requires a tax invoice above its threshold, so a statement alone will not do.

How long do I have to keep receipts as a sole trader? Most business records must be kept for five years. A car logbook and its odometer records must be kept for five years after the end of the latest income year in which you rely on them, which can mean close to ten years from when you first kept it. Check the ATO’s record-keeping rules for the exact start date.

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This article is general information, not tax advice. Consult a qualified Australian tax professional.