Keeping travel expense records

Records you need for travel expenses

Unless an exception applies, you must keep records to support your claims for travel expenses. This may be a combination of:

• Written evidence of your expenses, such as receipts
• Travel diary or similar record of your travel activities.

You need to keep your travel expense records for 5 years from the date you lodge your tax return.

If you don't keep written records of your travel expenses, you can't claim your travel expenses as a deduction.

If you receive a travel allowance from your employer, you may be eligible for the record keeping exception.

Written evidence of your expenses

Written evidence of your expenses is a receipt or other document (paper, digital or electronic) that you get from the supplier of the goods or services. It must include all of the following:

• name of the supplier
• amount of the expense (in the currency in which you incur the expense)
• nature of the goods or services
  • if this is not shown on the document, you can write the missing details on the document yourself. You must do this before you lodge your tax return
• date you incur the expense
  • if this is not shown on the document, you can use your bank statement, credit card statement or some other reasonable, independent evidence to show when you paid the expense
• date the receipt or document is created.

If you incur the expense in Australia the document must be in English. If you incur the expense in another country the document can be in a language of that country.

Travel diary or record of your activity

A travel diary is a document in which you record your travel activities.

The purpose of a travel diary is to help work out the work-related and private elements of your trip. You can only claim deductions for the work-related part of your expenses.

Do you need to keep a travel diary?

You don't need to keep a travel diary if you are away for fewer than 6 nights in a row.

If you are away for 6 or more nights in a row, you generally need to keep a travel diary.

If you receive a travel allowance from your employer, there are some circumstances where you may not need to keep a travel diary, even if you are away for 6 or more nights in a row.

Although you don’t need to keep a travel diary if your trip is for less than 6 nights in a row, you may still find it helpful to keep details of your travel.

How to keep a travel diary

For each activity on your trip, record:

• where you were
• what you were doing
• when you stopped for meals
• the date, and start and end times, of the activity.

Record the activity before it ends or as soon as possible afterwards. The diary must be in English.