Work-Related Uniforms and Protective Gear

You can claim deductions for uniforms that are specific to your job. But it’s important
to note that these should not be suitable for everyday wear. This includes a uniform
with your organization’s logo, protective gear, helmets, and safety glasses. You can
claim deductions on these items even if you don’t have any receipts.
All you need is a bank or credit card statement as a proof of purchase. But make sure
the statement clearly mentions the store from where you purchased the product, date
of purchase and its amount. Most importantly, the cost should be in the range of
expected cost of the item.

Tools and Equipment

If you are a someone who has to buy small tools and equipment for routine work, you
can claim those expenses too. These items include hand tools for trades, specialised
software of graphic designers and more.
You can claim the expenses on such tools and equipment without any receipt. Here,
too, you will need a credit card or bank account statement that mentions you are
buying them for your routine job.

Professional Subscriptions

Time and again, businesses might have to buy certain plans and subscriptions. This is
more common in new-age businesses and IT-businesses. If you are buying these
products for your job or to increase your professional knowledge, that expense is
deductible and that too without any receipt.
But to do so, you will have to document your subscription’s purchase using bank
statements. Make sure the purchase is in the name of the organization and must have
all the payment details.

Work-Related Books

Sometimes, individuals might have to purchase books and professional literature to
sharpen their knowledge and perform better at the job. If you have made similar
purchases, those can be claimed without any receipts.
Here too, you will need a detailed credit card or bank statement as a proof of
purchase. And the statement should have the date, amount and the supplier’s
information to validate your claim.

Vehicle and Travel Expenses

If you are using your personal vehicle for work-related traveling, you will have to
maintain a detailed logbook. Make sure you note down all of your work-related travel
over a 12-week period. Once done, this can be extrapolated to the next year. If you
have a proper logbook entry, ATO will allow the claims for these traveling expenses.
Moreover, if you want to claim fuel expenses, these log books can come in handy.
You can use it to calculate total kilometers and then multiply it with the standard
ATO rates per kilometer. You can save that much on expenses.

Home Office and Small Expenses

Claiming home office expenses has become more common, especially with more
people working from home. If you lack receipts for minor home office supplies or
utility use, you can claim these using a fixed rate per hour of home office use
provided by the ATO.
For small work-related expenses totalling less than $200 annually, a diary entry
noting the nature of the purchase, the date, and the amount is often adequate
documentation.

The $300 Rule

There’s a simplicity in the ATO’s approach for small claims. If your total claim for workrelated expenses is $300 or less, you do not need receipts. However, you still need to show that you have incurred these expenses and how you calculated your claim. This doesn’t include car or travel expenses but applies to items such as minor tools and equipment.

Professional Memberships and Union Fees

If you are a part of any professional group or a union, their membership fees are directly
deducted from your salary. These deductions are clearly itemized in your income statement.
So, if you want to claim these expenses, you won’t need any receipts or other documents. The
ATO allows deductions in these cases without the need for the same.

Proper Record Keeping Is Essential

Record-keeping is crucial for individuals or businesses who want to make claims. While there
are certain cases where ATO allows deductions without any receipts, you will need other
documentation. So, it’s always better to have a perfect record-keeping mechanism in place.
This might help you in the situation if or when ATO demands evidence for the claims you
have made.