Keeping records for your deductions.
Every deduction on your tax return needs some form of evidence behind it. Good record-keeping isn't just an ATO requirement — it's the difference between a stress-free tax return and a scramble if you're ever asked to substantiate a claim.
What counts as a record
A useful record shows what you bought, from whom, when, how much you paid and (where relevant) that it was for work. Most of the time that's a receipt or tax invoice, but bank and card statements, emailed order confirmations and app screenshots can also support a claim.
- Receipts and tax invoices (paper or digital)
- Bank and credit card statements showing the transaction
- Payment confirmations and order emails
- Logbooks and diaries (for cars, home office, phone/internet use)
- Employer letters or position descriptions confirming a work requirement
How long to keep them
As a general rule, keep the records that support your tax return for at least five years from the date you lodge. For assets you claim depreciation on, or if you're carrying forward losses, keep the records for longer — until any related tax matter is fully resolved.
What to do if you've lost a receipt
You don't need to give up on the claim. Many suppliers can reissue a receipt, and your bank or credit card statement plus a short note explaining the purchase is often enough for smaller items. If you truly have no evidence, it's safer to leave the claim off than to guess.
You can claim up to $300 of total work-related expenses without written evidence in some cases — but you still need to be able to show how you calculated the claim and that it was genuinely incurred.
Special records for common items
Cars
To use the logbook method, keep a valid logbook covering a continuous 12-week period, plus receipts for fuel, servicing, insurance, registration and finance costs. To use the cents-per-kilometre method, keep a simple diary of your work-related trips.
Home office
Keep a record of hours worked from home (a diary or roster is fine) plus bills for electricity, internet and phone if you're using the actual cost method.
Donations
You need receipts from the deductible gift recipient. Workplace giving through your payroll is captured in your income statement.
How Night Tax stores your evidence
When you upload a receipt or logbook to Night Tax, it's linked directly to the deduction it supports and stored securely. When your tax agent reviews the return, they can see exactly what evidence backs each claim — and you can always download your records later.
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Night Tax always applies ATO rules on substantiation and compliance. AI suggestions are reviewed by a registered tax agent before lodgement.