Key Takeaways
- Total work expenses under $300 don't need formal statements.
- Items costing $10 or less can be noted in a simple diary.
- Apportionment is mandatory for personal vs work travel.
- Keep the E-Tag statement or monthly toll log if you can.
The Short Answer
If your total work-related expenses for the year are $300 or less, you can claim them without formal statements. For tolls, any individual toll costing $10 or less can be noted in a simple diary even if you've lost the formal E-Tag statement.
Scenario 1: Using the $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 tolls, phone, and internet usage. To claim this, you must have honestly incurred the cost and be able to explain it to the ATO if they ask.
Scenario 2: Small Purchases (The $10 Exception)
If an individual toll 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 travel, the cost, and the work-related purpose of the trip.
How Much Can You Claim?
If you're using the "Logbook Method" to calculate your car expenses, you will already have the business percentage calculated for you. For tolls, you only claim the proportion that relates specifically to your work travel. The best way to justify this to the ATO is by keeping a toll log for a 4-week representative period.
Supporting Evidence 2026
Maintain digital copies of all your E-Tag statements. If you pay for tolls through an app like Tollz or directly on a provider's website, the monthly charge on your credit card statement is usually sufficient proof for the ATO.
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