What Records Does the ATO Actually Accept in 2026?

Quick answer

For your 2026 Australian tax return, the ATO may accept different types of records depending on the deduction you are claiming.

The strongest records usually show:

• what you spent

• when you spent it

• who you paid

• how much you paid

• what the expense was for

• how it relates to earning income

• how you calculated any work-related portion

That may include receipts, invoices, bank statements, credit card records, diary notes, logbooks, employer records, digital records, emails, app records and written calculations.

But here is the part people miss:

A bank statement is not always enough.

A diary note is not always enough.

A screenshot is not always enough.

The record needs to prove the claim.

Tiny detail. Rather important.

GoTax helps Australians complete their tax returns online, with returns checked by registered tax agents before lodgement.

Start your 2026 tax return online with GoTax

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Why ATO records matter

When you claim a deduction, the ATO can ask you to prove it.

The ATO explains that when you claim deductions, you need records showing you incurred the expense.

The ATO also provides guidance on records you need to keep.

That means your deduction needs a story.

A good record tells that story clearly.

A bad record says:

“I definitely bought something work-ish around March.”

That is not ideal.

The ATO is not asking whether you feel confident.

It is asking whether you can prove the claim.

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What makes a good tax record?

A good tax record usually answers these questions.

Question	Why it matters
What was bought?	Shows the nature of the expense
Who supplied it?	Shows where the expense came from
When was it paid?	Shows the correct tax year
How much was paid?	Shows the claim amount
Who paid it?	Shows you incurred the cost
Was it reimbursed?	Reimbursed expenses are usually not deductible
How does it relate to income?	Shows the work or income connection
Was there private use?	Shows whether apportionment is needed

The best record is usually a receipt or invoice.

But other documents can help, especially where a receipt is lost or the claim is based on usage, kilometres, hours or work percentage.

For a plain-English overview, read the GoTax guide: EOFY Tax Records 2026

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Records the ATO may accept

Depending on the deduction, acceptable records may include:

• receipts

• invoices

• bank statements

• credit card statements

• diary entries

• calendar records

• logbooks

• odometer readings

• payslips

• employer letters

• email confirmations

• subscription records

• app records

• screenshots

• digital photos

• insurance statements

• donation receipts

• membership statements

• written calculations

The record does not need to be fancy.

It needs to be clear.

A crumpled receipt can be useful.

A vague memory can be emotionally satisfying and completely useless.

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Receipts and invoices

Receipts and invoices are usually the best records because they show the actual purchase.

A useful receipt or invoice should show:

• supplier name

• date

• amount

• item or service

• payment details

• GST where relevant

• enough detail to identify what was purchased

Example:

Record	Strong or weak?	Why
Invoice showing laptop purchase, date, amount and supplier	Strong	Shows what was bought
EFTPOS receipt showing only total amount	Weaker	May not show what was purchased
Bank statement showing payment to supplier	Helpful but limited	Shows payment, not always the item
Handwritten note written months later	Weak	May not prove the expense

If you have the receipt, keep it.

Do not throw it away because a bank statement exists.

A bank statement is not always a receipt wearing a suit.

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Bank statements and credit card records

Bank statements and credit card records can help support a deduction.

They may show:

• payment date

• supplier name

• amount paid

• payment method

But they may not show:

• what you bought

• whether it was work-related

• whether it was partly private

• whether you were reimbursed

• whether the expense was deductible immediately or over time

Example:

“Officeworks $126” might be work stationery.

It might also be printer paper, birthday cards and a chair mat nobody needed.

The ATO may want more detail.

A bank statement is better than nothing, but it is not always enough by itself.

If you are missing receipts, read: Can You Claim Tax Deductions Without Receipts in 2026?

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Email receipts and online account records

Email receipts and online account histories can be excellent tax records.

Check:

• email inbox

• spam folder

• supplier account history

• online order history

• subscription portals

• app receipts

• payment confirmations

• downloaded invoices

Useful examples include:

• Amazon tax invoices

• Officeworks invoices

• software subscription receipts

• professional membership renewals

• phone provider bills

• internet provider bills

• insurance premium notices

• donation confirmations

If the email shows what you bought, when, from whom and how much, it may be useful.

If it just says “Thanks for your order”, it may need backup.

Tax records should be more than a vibe with a subject line.

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Diary records

Diary records can be accepted for some types of claims, especially where the claim is based on usage, time, travel or work pattern.

Diary records may help support:

• work-related phone use

• internet work-use percentage

• working-from-home hours

• car kilometres

• travel expenses

• meal expenses in limited circumstances

• use of equipment

• work-related activities

A good diary record should be:

• made close to the time of the event

• specific

• dated

• consistent

• supported by other records where possible

Example:

Weak diary note	Stronger diary note
“Worked from home a lot”	“Worked from home 8:30am–5:00pm, Monday to Friday, from 4 Aug to 8 Aug”
“Used phone for work”	“Four-week phone usage diary: 32 work calls out of 110 total calls”
“Drove heaps for clients”	“Client site visits: dates, locations, kilometres and purpose recorded”

A diary is evidence when it records facts.

It is less helpful when it records optimism.

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Logbooks

Logbooks are important for car claims.

If you use the logbook method, you need proper car-use records.

The ATO’s logbook method generally requires a representative logbook period to calculate work-related use.

A good logbook should show:

• start and end dates

• odometer readings

• date of each trip

• purpose of each trip

• kilometres travelled

• business or work use

• private use

• total kilometres

• work-related percentage

A logbook is not:

• a guess

• a spreadsheet made six months later from memory

• a perfect round-number percentage

• “mostly work”

• “about 80%”

That is not a logbook.

That is an audition for trouble.

For more detail, read: Logbook vs Cents per Kilometre 2026

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Odometer records

Odometer records help support car claims.

They can show:

• total kilometres travelled

• work-related usage pattern

• opening and closing readings

• yearly car use

• whether kilometre claims are reasonable

Odometer readings may be useful for:

• logbook method

• cents per kilometre calculations

• ABN vehicle claims

• rideshare or delivery driver claims

• comparing private and work use

If your car claim says you drove 5,000 work kilometres, your records should help explain how that number happened.

“Because 5,000 is the cap” is not an explanation.

It is a button someone pressed too hard.

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Working-from-home records

If you claim working-from-home expenses, you need records.

The ATO’s working from home expenses guidance explains the rules for home office claims.

Records may include:

• timesheets

• rosters

• diary notes

• calendar entries

• employer records

• work logs

• home office bills

• evidence of hours worked from home

For the 2025–26 income year, the fixed rate method is 70 cents per hour.

But the hours need to be real and recorded.

The ATO is not likely to be thrilled with:

“I worked from home heaps. Please multiply heaps by 70 cents.”

That is not how numbers work.

Related GoTax guide: What Is the 2026 Working From Home Fixed Rate?

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Phone and internet records

Phone and internet claims need more than a bill.

A bill proves you paid for the service.

It does not always prove the work-related percentage.

Useful records may include:

• phone bills

• internet bills

• call logs

• data usage records

• four-week usage diary

• work-use calculation

• employer communication records

• screenshots of work apps

• diary notes showing work usage

Example:

Claim	Record needed
20% of phone bill for work	Bill plus work-use calculation
40% of internet for work	Internet bill plus reasonable usage basis
Occasional work calls	Phone records or diary
100% of personal phone	High risk unless genuinely work-only

If your phone is also used for family, banking, social media, sport scores and arguing with group chats, claiming 100% is usually not a calm choice.

Read the GoTax guide: Mobile Phone & Internet Tax Deductions

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Donation records

Donation claims need proper records.

The ATO’s guide to gifts and donations explains the rules.

Useful donation records include:

• donation receipts

• email confirmations

• workplace giving summaries

• charity account records

• bank records

But remember: not every generous payment is deductible.

Payment	Usually deductible?
Donation to an eligible deductible gift recipient	Potentially yes
Raffle ticket	Usually no
Fundraising chocolate	Usually no
Charity auction item	Usually no
Event ticket	Usually no

The rule is not “good cause equals tax deduction”.

Tax law is less sentimental than that.

Which is probably for the best, but still annoying.

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Tax agent fee records

Tax agent fees and some costs of managing your tax affairs may be deductible.

The ATO’s cost of managing tax affairs guidance explains this category.

Keep:

• GoTax receipts

• tax agent invoices

• accountant invoices

• payment confirmations

• bank records

• email receipts

• prior year tax preparation fee records

This deduction is commonly missed because it usually relates to last year’s tax return.

Tax time enjoys making the past relevant again.

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Income protection insurance records

If you claim income protection insurance, keep the policy and payment records.

The ATO’s income protection insurance guidance explains when premiums may be deductible.

Keep:

• policy schedule

• premium notices

• annual statements

• payment records

• apportionment details for mixed policies

Be careful if your policy includes:

• income protection

• life insurance

• trauma cover

• total and permanent disability cover

Not every component is treated the same way.

Do not claim the whole invoice just because it has the word “insurance” on it.

That is the tax version of reading only the headline.

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ABN and sole trader records

If you earn income under an ABN, your record-keeping needs to be stronger.

Keep records for:

• income

• invoices issued

• payments received

• expenses

• bank transactions

• vehicle use

• home office

• phone and internet

• tools and equipment

• software

• insurance

• advertising

• subcontractors

• GST where relevant

• business-use calculations

Business records should separate private and business use.

Having an ABN does not make every coffee, car trip and laptop automatically deductible.

It just gives you more places to make the wrong claim.

Read the GoTax ABN Tax Deductions Guide.

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Rental property records

Rental property claims need good records.

Keep:

• loan statements

• interest records

• council rates

• water rates

• insurance

• property manager statements

• repair invoices

• maintenance records

• advertising costs

• depreciation reports

• capital works records

• private-use calculations

• holiday home records

• short-term rental income records

Rental properties are a major error area because expenses are often mixed, misunderstood or poorly separated.

Repairs are not always repairs.

Private use is not always obvious.

Loan interest can get messy if redraws or refinances are involved.

In other words, rental schedules are where optimism goes to be audited.

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Digital records and photos

Digital records are generally fine if they are clear, complete and accessible.

Useful digital records include:

• PDF invoices

• emailed receipts

• screenshots

• photos of receipts

• cloud folders

• app records

• scanned documents

• accounting software records

• payment confirmations

A photo of a receipt is useful if it is readable.

A blurry photo of half a receipt taken under a car seat during a panic attack is less useful.

Store digital records in a way that lets you find them later.

The record you cannot find is having a very similar career to the record you threw away.

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How long should you keep records?

As a general rule, keep tax records for five years from when you lodge your return.

Some records may need to be kept longer, especially if they relate to:

• capital gains

• rental properties

• business assets

• depreciation

• carried-forward losses

• superannuation matters

• assets sold in a later year

If a record affects a future tax year, keep it.

That is the annoying rule.

Also the safe one.

Read the GoTax guide: How Long to Keep Tax Records in Australia

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What if your records are incomplete?

If your records are incomplete, do not automatically give up.

Look for substitute evidence.

Possible backup records include:

• bank statements

• credit card records

• email confirmations

• supplier account history

• app records

• screenshots

• diary notes

• employer records

• calendar records

• duplicate invoices

But be realistic.

Some missing records can be reconstructed.

Some cannot.

The goal is not to create a story that sounds nice.

The goal is to prove the claim properly.

Read: Can You Claim Tax Deductions Without Receipts in 2026?

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Records you should check before lodging

Before lodging your 2026 return, check for:

• income statements

• payment summaries where relevant

• bank interest

• dividend statements

• private health insurance details

• work-related receipts

• phone and internet bills

• work-from-home records

• car kilometre records

• logbooks

• donation receipts

• tax agent fee records

• union fees

• professional memberships

• insurance records

• ABN income and expenses

• rental property records

• investment records

• personal super contribution notices

If you are claiming it, make sure you can support it.

If you cannot support it, stop and check before lodging.

The ATO is much easier to deal with before a wrong claim is lodged than after it starts asking questions.

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How GoTax helps

GoTax makes record-based tax returns easier.

You complete your tax return online.
You work through plain-English questions.
You enter income and deductions.
You include the records and calculations you have.
Your return is checked by registered tax agents before lodgement.

That means fewer missed deductions and fewer unsupported claims.

You can also use the GoTax Deduction Grabber App to capture receipt and deduction records during the year.

No shoebox.

No panic.

No trying to identify a faded receipt like it is a crime scene.

Start your 2026 tax return online with GoTax

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Frequently asked questions

What records does the ATO accept for deductions?

The ATO may accept receipts, invoices, bank statements, credit card records, diary entries, logbooks, employer records, email confirmations, app records, digital records and written calculations, depending on the deduction claimed.

Is a bank statement enough for a tax deduction?

Sometimes it helps, but it may not be enough by itself. A bank statement usually shows payment, date and supplier, but may not show what was bought or why it was work-related.

Do I need receipts for every deduction?

Receipts are usually the strongest records, but other evidence may help in some cases. The key is whether you can prove the expense and its connection to earning income.

Can I use photos of receipts?

Yes, digital copies or photos can be useful if they are clear, complete and readable.

Can I use diary records for tax?

Diary records can help support some claims, such as working-from-home hours, phone use, car kilometres and travel claims. The diary should be specific and made close to the time of the activity.

What records do I need for car expenses?

For cents per kilometre, keep records showing how you calculated eligible work kilometres. For logbook method, keep a valid logbook, odometer readings and records of actual car expenses.

What records do I need for working from home?

Keep records showing hours worked from home and evidence you incurred relevant expenses. Records may include timesheets, rosters, diary notes, calendar entries and bills.

How long should I keep tax records?

As a general rule, keep records for five years from when you lodge your tax return. Some records may need to be kept longer if they affect future years.

What if I lost my receipt?

Look for other evidence such as bank statements, email confirmations, supplier invoices, app records, photos, diary notes or employer records. If the claim cannot be supported, be careful before claiming it.

Does GoTax check deduction records?

GoTax helps you complete your tax return online, and returns are checked by registered tax agents before lodgement.

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About the Author

Written by Mark Walmsley, Chartered Accountant and Registered Tax Agent.

GoTax helps Australians complete their tax returns online, with returns checked by registered tax agents before lodgement.

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General Information Disclaimer

This article provides general information only and does not take into account your personal circumstances. Tax law can change and deduction eligibility depends on your income, occupation, records and specific facts. If you are unsure, seek advice from a registered tax agent.