Can I Claim Stationery Without Receipts?

The Short Answer

If your total work-related expenses for the year are $300 or less, you can claim them without formal receipts. For stationery, any item costing $10 or less can be noted in a simple diary even if you've lost the formal receipt.

The 2026 $300 Total Expense Rule

The ATO allows you to claim up to $300 for your total work-related expenses without needing receipts. This $300 total includes all stationery, tools, equipment, and other work items. To claim this, you must have honestly incurred the cost and be able to explain it to the ATO if they ask.

Small Cash Purchases (The $10 Exception)

If you purchase a single packet of pens or a notebook that costs $10 or less, you can record this in a simple diary or spreadsheet if you didn't get a formal receipt. This record must include the date of purchase, the cost, and what the item was used for.

Apportioning Work vs Private Use

If you buy a pack of 100 pens and your children use 20 for their homework, you should apportion your claim by 80%. This is the common approach for stationery that is used by multiple people in a household. The ATO will likely find a 100% work-related claim for an entertainment subscription to be an audit risk.

Professional and Technical Subscriptions

If you're a member of a professional association and your subscription fee is separate, it is usually 100% deductible. These publications are seen as essential for maintaining and improving the skills you need for your current role.

Supporting Evidence 2026

While the $300 rule is helpful, we always recommend keeping receipts electronically. Use a simple app to scan and store your stationery receipts. If you are claiming travel or larger equipment, your total expenses will likely exceed $300 quickly.