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Claim all work-related expenses
Take the time to find out what work-related expenses you can claim. While up to $300 of work-related expenses can be claimed without receipts, the claims must be for items necessary for your work and you must have incurred the expenditure. Typically, these expenses would include 'normal' employee claims for expenses, such as uniforms, business telephone costs, subscriptions and union fees.

Special rules apply to laundry, home office and self-education expenses.

Laundry claims up to $150.00 do not need to be substantiated, even if your total tax deductions exceed $300. The deduction is only allowed for the laundering and dry-cleaning of protective clothing, compulsory uniforms, registered non-compulsory uniforms and occupation-specific clothing.

You may be able to claim a deduction for some home office costs such as heating, cooling, lighting and depreciating your office equipment or professional library. To claim the deduction you must have kept a diary for at least four weeks of the hours you worked at home. This amount is then used to work out your total hours worked for the year and a deduction claimed at a rate of $0.26 cents per hour.      

You can also claim self-education expenses if you are undertaking study directly related to your current work; but not if the study is to help you obtain new qualifications in a different field. There are special rules regarding the first $250.00 of self-funded education expenses, so check with your CPA or the ATO. Higher Education Contributions (HECS) / Higher Education Loan Program (HELP) repayments cannot be claimed.

Claims in excess of $300.00 have typically require receipts to prove the purchase, but the ATO has now adopted a more practical approach to recognise a wider range of documents, such as bank and credit card statements. Make sure you have all relevant receipts and other records in order, as the ATO is also expected to conduct around 15,000 reviews or audits of at-risk cases.