What the ATO wants in a review-ready receipt record

The ATO expects records that explain the expense, not just a vague memory that it happened. A useful record keeps the original receipt or invoice, date, supplier, amount, and enough context to show the work connection.

A bank transaction can show that money moved. It may not show what you bought, why it was work-related, or whether GST details were present.

For most employee deduction records, keep the original evidence plus a category and note. Mixed-use items need a reasonable work-use percentage. Reimbursed items should be marked clearly or excluded from the review pack.

1. 1Original receipt, invoice, or electronic copy.
2. 2Date, supplier, amount, and item description.
3. 3Work-related reason or category.
4. 4Work-use percentage for mixed personal/work costs.
5. 5Evidence that the cost was not reimbursed.
6. 6Any supporting diary, roster, logbook, or usage note.

The best tax system is boring because it works before you need it. Forward receipts during the year, export at EOFY, hand it over calmly.

That boring workflow is the conversion point for TaxBoy: a private place to keep evidence without bank sync or inbox access.