Can I claim a tax deduction if I have lost my receipt?

• A deduction cannot generally be claimed without written evidence.
• Written substantiation of expenses is needed for the amounts to be eligible as deductions if the total claim is over $300.
• However if the total expense claim is $300 or less then providing that you can make a reasonable explanation of the deductions and how they were calculated an estimate can be accepted.
• The ATO has set out the requirements for written evidence for expense claims. This can be found at https://www.ato.gov.au/Tax-professionals/Compliance-for-tax-professionals/Work-related-expenses/Rules-for-written-evidence-to-substantiate-deductions/.
• You can use our Phone a Lawyer service for a preliminary legal consultation if you think you may need legal advice.