If you claimed a deduction for car expenses using the cents per kilometre method, keep the following: • copies of the car registration certificate or papers • a record of how you worked out your business kilometres per car, per income year – for example, you should advise the • purpose of the travel undertaken • frequency of any work-related travel • number of kilometres travelled for work-related purposes • if your claim relates to the transport of bulky tools and equipment, provide a list of all work items carried, the weight and size - if work items are carried in a bag provide the dimensions and weight of the bag • details of the storage available for your tools and equipment at your workplace, including details about where it is located, its dimensions and whether it can be locked • any other evidence confirming that the travel claimed was undertaken in your car in the course of carrying out your employment duties - this could include • a copy of your job description • employment contract • the relevant award or workplace or enterprise bargaining agreement. If you claimed a deduction for car expenses using the logbook method, keep the following: • details of how your claim was calculated (that is, a description of each item included in the claim and the amount claimed for each expense) • copies of the purchase or lease documents for your car and copies of the car registration certificate or papers for the income years you are claiming car expenses • the calculation for the decline in value (depreciation) • copies of your logbook and odometer records • copies of original receipts for all car expenses claimed: except for fuel and oil receipts if you have used odometer records to estimate your fuel and oil expenses/including all fuel and oil receipts if you have not used odometer records to estimate your fuel and oil expenses • if your car is electric and you are relying on the home charging rate in PCG 2024/2DC Electric vehicle home charging rate - calculating electricity costs when a vehicle is charged at an employee’s or individual’s home • an electricity bill for your residence showing you incurred electricity costs, and • if your vehicle has the functionality to accurately determine your home charging percentage, evidence of that percentage and receipts for commercial charging station expenses • if your car is a plug-in hybrid electric vehicle (PHEV) and your claim relates to an income year prior to the 2024-25 income year you can't rely on the on the home charging rate in PCG 2024/2DC • receipts for your fuel • receipts for commercial charging stations • an electricity bill for your residence showing you incurred electricity costs • details of how you calculated the direct cost of charging your car at home • odometer readings for the start and end of the period that you are claiming • If your car is a PHEV and your claim is for the 2024-25 income year or later income years and you are relying on the home charging rate in PCG 2024/2DC • an electricity bill for your residence showing you incurred electricity costs • receipts for your fuel • details of how you calculated the total kilometres driven using electricity using the methodology outlined in Table 3 of PCG 2024/2DC Electric vehicle home charging rate - calculating electricity costs when a vehicle is charged at an employee's or individual's home. • odometer readings for the start and end of the period that you are claiming • if your claim relates to the transport of bulky tools and equipment, provide • a list of all work items you carry, the weight and size (if work items are carried in a bag provide the dimensions and weight of the bag) • details of the storage available for your tools and equipment at your workplace including details about where it is located, its dimensions and whether it can be locked • any other evidence confirming that the travel claimed was undertaken in your car in the course of carrying out your employment duties – this could include • a copy of your job description • employment contract • the relevant award or workplace or enterprise bargaining agreement.
If you claimed travel expenses, keep the following: • an employment contract, job description or duty statement showing that you needed to travel in the course of performing your work • details of any travel allowances or reimbursements received, including o the name of the workplace or enterprise bargaining agreement the allowance is paid under o how the allowances or reimbursements were calculated o details of the expenses they are paid to cover • a copy of the final payslip for the income year issued by your employer • an explanation of how the travel was work related • details of any persons that accompanied you and their relationship to you, and details of how you worked out the proportion you claimed • a travel diary for each trip that was for 6 nights or more – the diary must show what you did each day for work or private purposes while travelling • details of any private travel, for example a holiday after work-related travel and an explanation of how you apportioned your claim • copies of all receipts for all meals, accommodation, flights and incidentals you are claiming. You should provide an explanation of how each expense was incurred in the course of earning your assessable income and cross-reference your receipts and other evidence with the list of expenses. If you are a fly in fly out (FIFO) worker, provide the following: • an employment contract, job description or duty statement showing that you needed to travel in the course of performing your work • details of any allowances or reimbursements received, including o the name of the workplace/enterprise bargaining agreement the allowance is paid under o how the allowances or reimbursements were calculated o details of the expenses they are paid to cover • details of your jump or transit point (for example, location you commence to be employed) • an explanation of how the travel was work-related • details of how you worked out the proportion you claimed • copies of all receipts for all meals, accommodation, flights and incidentals you are claiming. You should provide an explanation of how each expense was incurred in the course of earning your assessable income and cross-reference your receipts and other evidence with the list of expenses.
If you are claiming work related clothing, laundry or dry cleaning expenses, you need to keep: • a copy of your employer’s uniform policy • if your employer doesn’t have a uniform policy, a description of the uniform you were required to wear and evidence that it is compulsory to wear the clothing at work • copies of receipts. You need to provide these supporting documents for your laundry: • a description of the work-related clothing worn • details of how you calculated your claim • if the laundry claim exceeds $150, provide receipts. Claims for laundry expenses that do not exceed $150 can be based on a cost of: • $1 per load if you wash only your work clothes • 50 cents per load if you wash other clothes together with your work clothes. To make a claim for laundry in this manner, the clothing being laundered must be a uniform, occupation specific clothing or protective clothing. You can't claim the cost of purchasing or cleaning plain clothes, such as black trousers, white shirts, suits and stockings, even if your employer requires you to wear them. You need to provide these supporting documents for your dry-cleaning: • a description of the work-related clothing worn • copies of receipts.
If you claimed self education expenses, you must keep the following: • a list of the expenses and the amount of each expense claimed along with • full details of the course you undertook • the name of the institution where it was undertaken • the date you began your course • whether you were a full-time or part-time student • a copy of the course outline • the nature of each expense and the amount claimed • an explanation as to how the course directly relates to your employment at the time you were undertaking the course • your employment contract including a job description or a duty statement • copies of original receipts or other documents, for example a Commonwealth Assistance Notice (CAN) to support each expense included in your claim.
If you are claiming for using your home office, please refer to what you documentation you must keep depending on the two methods below. If you are using the fixed rate method, you need to keep: • an explanation of the work performed from home • a record of the number of actual hours you work from home during the entire income year – for example, a timesheet, roster, diary or other similar document as long as it was kept contemporaneously (see below if your claim relates to the 2022-23 income year) • a bill for each of the expenses covered by the fixed rate that you incurred, for example, if you incurred electricity and internet expenses you will need to keep one electricity bill and one internet bill for the income year you are claiming a deduction for • details of how you calculated your claim • a copy of the purchase receipts for any depreciating assets you used while working from home • a depreciation schedule for those assets or details of how you calculated your claim, including the effective life and the method used (prime cost or diminishing value) for each asset and copy of your diary, over a representative four-week period, or other evidence that shows how often you worked out of your home. If you are using the actual cost method, you need to keep: • an explanation of the work performed from home • the depreciation schedule or details of how you calculated your claim, including the effective life and the method used (prime cost or diminishing value) for each item • receipts for the purchase of each depreciating asset • copy of your diary, over a representative 4-week period, or other evidence that shows how often you worked out of your home • if you claimed electricity, heating, cooling, and lighting o evidence of the total cost of the utility service for the year of income such as a copy of your utility bills o the cost per unit of power used - refer to your utility bill for this information o the average units used per hour - this is the power consumption per kilowatt hour for each appliance, equipment or light used o the total annual hours used for work-related purposes based on your diary • receipts for any other expenses you claimed If you had a dedicated home office and claimed cleaning expenses: • a floor plan of your home, with the home office space identified. This must show the total floor area of the house and the area of the home office • copies of receipts. Other work related expenses: You need to keep these supporting documents for other deductions you can claim: • copies of invoices or receipts for the expenses • an explanation for how the expenses were connected to your employment duties • details of how you worked out the work-related portion of the expenses.
If you are claiming gifts or donations, keep a copy of receipts or any other documents you have to support you gifts and donations claim showing the: • names of the recipients of each gift or donation – including the recipient’s Australian business number (ABN) • date that each gift or donation was made • nature and amount of each gift or donation.
If you are claiming the cost to do your taxes, keep copies of invoices or statements showing the expenses incurred to manage your tax affairs. This information should show: • the amount of the expense • the date of the expense • who it was paid to • the nature of the services provided and who the services were provided to.
