If your total work-related expenses claim is $300 or less, you do not need receipts, though you must still show you spent the money and how you worked the figure out. Laundry has its own $150 limit inside that $300, not on top of it. Separately, individual expenses of $10 or less can be claimed from a diary note, up to $200 a year.
The three exceptions, in one table
The ATO calls these record keeping exceptions. They remove the need for a supplier receipt. They do not remove the need to have actually spent the money.
| Exception | Limit | What you still need |
|---|---|---|
| Total work-related expenses | $300 or less | Evidence you spent it, and how you calculated the claim |
| Laundry, excluding dry cleaning | $150 or less | A record of loads washed and the rate used |
| Small expenses of $10 or less each | $200 a year in total | A diary note with supplier, amount, what it was, and both dates |
Source: ATO, records you need to keep. Checked 21 August 2026.
The $150 laundry limit sits inside the $300, not on top
This is the most common error in this area, and the ATO addresses it directly: the $150 laundry limit is included in the $300 for total work-related expenses. It does not lift what you can claim without receipts to $450.
So $150 of laundry plus $150 of other work expenses is $300 in total and stays inside the exception. $150 of laundry plus $280 of other expenses is $430, which is over the line, and then the rule below applies to all of it.
Go one dollar over $300 and you need evidence for everything
The exception is not a tax-free allowance sitting underneath your real claim. If your total work-related expenses claim comes to more than $300, you must hold full written evidence for all of it, not just the amount above $300.
Claiming $310 with receipts for only $10 of it does not leave you with a valid $310 claim, or even a safe $300 one. That is the trap in treating the number as an entitlement.
What the $300 rule does not cover
Four categories are carved out and have their own record-keeping rules, so they are claimed separately and do not count toward the $300:
- Car expenses, which use the cents per kilometre or logbook method
- Meal allowance expenses
- Award transport payment allowances
- Travel allowance expenses
The cents per kilometre method is worth knowing here, because it is the closest thing to a genuine no-receipt claim. For FY2025-26 it is 88c per work kilometre, capped at 5,000 kilometres per car, with no fuel receipts required. You do still need a reasonable basis for the kilometres claimed, such as a diary of trips.
How the laundry claim is actually calculated
The ATO publishes the rates it accepts, so this is arithmetic rather than guesswork:
- $1.00 per load where the load is only work clothing
- 50 cents per load where you mix personal clothing in
Two work-only loads a week across 48 working weeks is 96 loads, which is a $96 claim. Keep the count as you go, even as a note on your phone. Note that dry cleaning is excluded from the $150 laundry concession and needs receipts.
The clothing itself has to qualify before any of this matters. Compulsory branded uniforms, occupation-specific clothing and protective gear count. Conventional clothing does not, even where your employer insists on it. The rules on what qualifies.
What these exceptions are actually worth
A deduction reduces taxable income, so its value is the amount multiplied by your marginal rate. Worth seeing before you spend an evening reconstructing small purchases.
| Taxable income | Marginal rate | A full $300 claim saves | A $150 laundry claim saves |
|---|---|---|---|
| $45,000 | 34% | $101 | $50 |
| $60,000 | 34% | $101 | $50 |
| $80,000 | 32% | $96 | $48 |
| $100,000 | 32% | $96 | $48 |
| $140,000 | 39% | $117 | $59 |
On a typical salary the full $300 is worth about $96 of tax. Real, worth claiming if you genuinely incurred it, and not worth inventing for.
The excuse the ATO explicitly rejects
There is a relief provision for people who genuinely and reasonably believed they did not need to keep records. The ATO then names one belief that does not qualify, and it is exactly the one most people hold: being "under the impression that you only had to provide records for work expenses greater than $300".
In the ATO's own words, the exceptions "don't allow you to claim an automatic deduction". Relief is also refused where records were not kept because someone did not know how the rules worked, or carelessly disregarded them.
One more hard limit. If you paid cash and hold no other supporting document, the ATO's position is that you do not have sufficient evidence to claim the deduction at all. A bank or card statement on its own is never enough either, because it does not come from the supplier and does not show what was bought. It has to be paired with something describing the goods or services, such as a work diary note.
If your records were lost or destroyed
Separate relief exists where records are lost or destroyed, for example in a burglary, a natural disaster, or circumstances of vulnerability such as sudden homelessness or family violence. A complete copy of a lost record can be treated as the original from the point of loss. Where no copy or substitute is available, the ATO may still grant relief if there is sufficient evidence the expense was incurred, evidence of how the loss happened, and evidence that you took reasonable precautions and tried to obtain a substitute.
Frequently Asked Questions
How much can I claim on tax without receipts in Australia?
Up to $300 of total work-related expenses, provided you can still show you spent the money and how you worked out the amount. Within that, up to $150 can be laundry. Separately, individual expenses of $10 or less can be claimed from a diary record, capped at $200 for the year.
Can I claim $300 plus $150 for laundry?
No. The ATO states that the $150 laundry limit is included in the $300 total, and does not increase what you can claim without receipts to $450.
Is the $300 an automatic deduction?
No. The ATO is explicit that the record keeping exceptions do not allow an automatic deduction. You must have actually incurred work-related expenses, and be able to show you spent the money and how you calculated the claim.
What happens if I claim more than $300?
You need full written evidence for the entire claim, not just the portion above $300. Crossing the threshold removes the concession for all of it.
Is a bank statement enough evidence?
Not on its own. It does not come from the supplier and generally does not show what was purchased, so it has to be paired with something describing the goods or services, such as a diary note. If you paid cash with no other documentation, the ATO says you do not have sufficient evidence to claim.
How much laundry can I claim without receipts?
Up to $150, worked out at $1.00 per load for work-only washing or 50 cents per load where personal items are mixed in. Dry cleaning is excluded and needs receipts.
A note on what this is
This guide is general information built from the ATO's published material. It is not tax or financial advice, and it cannot take your circumstances into account. Clearway Apps is not a registered tax agent. Where a decision matters, check it against the ATO page linked in each section or talk to a registered tax agent.