You can claim up to 5,000 business kilometers per financial year without a logbook. This uses the ATO’s cents-per-kilometer method. For the 2026–27 income year, the rate is 91 cents per kilometer. A full 5,000km claim is worth up to 4,550 AUD. You still need a reasonable basis for your kilometer estimate. This could be a diary or regular trip pattern, even though a logbook isn’t required. If your work-related travel goes over 5,000km, you’ll need a valid 12-week logbook. This helps substantiate the business-use percentage of your vehicle expenses.
Didn’t keep the receipt? For most other work expenses that’s not automatically a problem either. This page focuses specifically on car and kilometer claims. For the full picture on what else you can claim without a receipt, including the 300 AUD work-related expense threshold and the 150 AUD laundry rule, see our complete guide on what you can claim on tax without receipts.
One more thing worth knowing: a new standard deduction of up to 1,000 AUD for work-related expenses is now law, but it only applies from the 2026–27 income year, meaning your first return lodged under it will be from 1 July 2027. It does not apply to the return you’re lodging this season. Our comprehensive guide covers what this means once it does kick in.
Can you claim a business expense without an invoice?
You can claim some business expenses without an invoice. However, it is always best to have supporting documentation. Receipts or bank statements help back up your claims. If you don’t have an invoice, the Australian Taxation Office (ATO) may request additional evidence. This helps support your claims.
Example of business expenses you can claim
You can claim small expenses, such as stationery or telephone costs, without receipts if the total claim is under $10. However, if the expense is over $10, it is recommended to keep receipts or bank statements as evidence.
For more substantial expenses, such as computer equipment or business travel, keep invoices or receipts. This helps demonstrate to the ATO that the expenses were incurred for business purposes.
How many business kilometers can you claim without receipts?
If you travel a lot, you may want to know how many kilometers or how much fuel you can claim without receipts.
You can claim up to a maximum of 5,000 business kilometers without written evidence such as receipts or a logbook, for the financial year, using the cents-per-kilometer method described above.
If you exceed this limit, or if you have a mixture of both private and work-related travel that needs separating out, you will need to keep written evidence, specifically a logbook, to support your claims. Keep a logbook for a minimum continuous period of 12 weeks. It should detail the date, reason for the journey, odometer readings and kilometers travelled.
Common tax deductions without receipts
The following is a list of common expenses that you can claim without receipts in Australia:
- Work-related clothing: You can claim the cost of purchasing and cleaning occupation-specific clothing, protective clothing, and uniform without receipts if the claim is under $150.
- Home office expenses: You can claim a portion of your home running expenses, such as electricity and gas, without receipts if you use a room in your home as a dedicated workspace.
- Self-education expenses: You can claim self-education expenses, such as course fees, textbooks, and equipment, without receipts if the expenses are related to your current job and the total claim is under $300.
- Gifts and donations: You can claim gifts and donations without receipts if the total claim is under $10.
- Tools and equipment: You can claim the cost of tools and equipment, such as a briefcase, calculator, or smartphone, without receipts if the total claim is under $300.
What happens if you get audited and don’t have receipts?
If you get audited without receipts or other reasonable evidence, there can be several consequences.
- Disallowed claims: The ATO may disallow some or all of your claims if you don’t have adequate evidence to support them.
- Penalties and interest charges: The ATO may impose penalties and charge interest on any additional tax owed because of disallowed claims.
- Further review: A pattern of unsubstantiated or round-number claims can prompt closer scrutiny in future years.
- Legal action: In severe cases, the ATO may take legal action against you for tax evasion or fraud.
How can I prove my expenses without receipts?
If you don’t have receipts for business expenses on your tax return, you can still prove the expenditure to the Australian Taxation Office (ATO). Here are a few options:
- Bank statements: You can use your bank statements to show that you incurred the expense. Make sure to highlight the relevant transactions and provide explanations for each expense.
- Pay slips: You can use your pay slips to show that you incurred the expense as part of your employment. This is particularly useful for work-related expenses such as travel, uniform, and tools.
- Written evidence: You can provide written evidence, such as a diary or logbook, to show that you incurred the expenses. This is particularly useful for expenses such as gifts, donations, and self-education.
- Statutory declarations: You can provide a statutory declaration from an independent person, such as a co-worker or friend, to support your claims. The statutory declaration should describe the expenses and the circumstances in which you incurred them.
- Other supporting evidence: You can provide other forms of supporting evidence, such as photos, email correspondence, and contracts, to show that you incurred the expenses.
Receipts are the preferred form of evidence for tax purposes. However, there are other ways to prove your expenses if you don’t have them.
A simple solution
At creditte accountants & advisors we help you legally maximise your tax claims, including car expenses, with a proper record-keeping system in place. With good tax planning and cloud accounting software, we help you avoid situations like this.
Take a look at our services or chat to us about how we can help your business.
FAQs
How many kilometers can you claim on tax without a logbook?
Up to 5,000 business kilometers per financial year, using the ATO’s cents-per-kilometer method. No logbook or written evidence is required for claims at or under this limit, though you still need a reasonable basis for your estimate.
How many kms can I claim without receipts?
The same 5,000km cap applies. Under the cents-per-kilometer method you don’t need fuel or maintenance receipts at all, you just need a reasonable basis for your kilometer estimate. Above 5,000km, you’ll need a 12-week logbook rather than receipts to claim actual running costs.
What is the ATO cents-per-kilometer rate for 2026–27?
91 cents per kilometer for the 2026–27 income year. This is reviewed and set by the ATO annually and has now been finalized, not a draft rate.
Can I claim 5,000km without proof?
Yes, the cents-per-kilometer method doesn’t require receipts, but you should still be able to reasonably explain how you arrived at your business kilometer estimate if the ATO asks, for example a diary, a regular trip pattern, or an appointment calendar.
How many kilometers can you claim without a logbook if you have multiple vehicles?
The 5,000km cap applies per person, not per vehicle. If you use more than one car for work, your combined cents-per-kilometer claim across all vehicles is still capped at 5,000km total.
