Property Deductions Without receipts - what max amount are allowed

Hi
Are there any property deductions that we can claim such as maintenance, repairs, cleaning that we can claim without receipts (under a certain amount of course)?
Sometimes people do spend on cleaning, gardening, stationery, phone, stamps, sundry without having any receipts.

My friend says in our personal tax return, there are certain items that we can claim even though we don't have receipts, such as Stationery under $100? Does that still apply?
 
The general substantiation rules used by the ATO include up to a total of $300 of deductions without substantiation evidence. On top of this some deductions allow limited substantiation evidence eg car use which may rely on diary records etc.

Where a taxpayer spends minor amounts and there is no expectation of a receipt eg tolls. However a diary of other record (eg phone calls, trip in car etc) and third party supporting evidence may assist (eg a EFT debit on a bank statement etc.) It is good practice to seek and retain receipts to maximise deductions.

Australia Post issue receipts for single stamp purchases, stationery can be purchased from a supermarket that issues a receipt, cleaning products etc.
 
Division 900 substantiation rules apply only to employment and business travel expenses. Therefore the strict "no receipt = no deduction" regime does not apply. You can rely on indirect evidence if direct receipts are unreasonable to obtain (as opposed to being to lazy to try).

1) You cannot deduct anything you did not incur (not in your OP but just clarifying)

2) You must keep sufficient documents to demonstrate how you calculated your taxable income otherwise penalties apply.

This is a civil burden or proof based on being more likely than not, for which indirect evidence may assist such as credit card or BPAY records combined with diaries etc.

A general guide is PS LA 2005/2.

Specific requirements may also apply to certain outgoings such as capital items in an asset register.
 
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