What does the $300 maximum claim for work related expenses mean? Which expenses does it cover?

The $300 maximum claim means that if the total of all your work-related deductions is $300 or less, you do not need formal written evidence (like receipts or invoices) to claim them on your tax return.

The Australian Taxation Office (ATO) explicitly states that you must still have actually spent the money, it must be directly related to earning your income, and you must be able to explain how you calculated the amount if asked.

If your total work-related expenses exceed $300, the exemption disappears completely. You must then have written evidence for every single dollar you are claiming, not just the portion over $300.

The $300 limit applies to the combined total of almost all general work-related expenses. It covers:

• Tools and Equipment: Small tools of trade, calculators, safety gear, or software.

• Home Office & Tech: Stationery, diaries, briefcases, computer mice, keyboards, or phone/internet expenses.

• Professional Fees: Union fees, professional association memberships, or industry subscriptions.

• Books and Periodicals: Technical manuals, trade journals, or reference books

required for your job.

While you don’t need a store receipt under $300, the ATO expects a clear digital trail. If audited, they will accept:

• A bank or credit card statement showing the transaction.

• A calendar entry or diary log detailing what the purchase was and how it connected to your work duties.

Don’t get caught out! Have a chat to a tax specialist like Stellar Accounts to ensure your tax return is prepared in compliance with tax legislation and discover ways to legally maximise your tax refund.

Start preparation of your individual tax return – https://stellaraccounts.com.au/new-client-individual/