Can you still claim $300 without receipts?

Yes, the rule still applies. As of the current tax year, you can claim work-related deductions of up to $300 in total without holding written receipts — but only where each individual expense is below $75, and only for eligible work-related expenses.

What has changed (and what has not)

The ATO has not eliminated the $300 concession, but it has become more rigorous in auditing deduction claims generally. The "no receipts required" rule has always been a documentary concession, not a licence to inflate claims. The ATO uses data matching with employers, banks, and financial institutions to flag anomalous deductions.

The myDeductions tool

The ATO's own myDeductions tool (within the ATO app) encourages you to record expenses as you incur them. Using it alongside or instead of a dedicated receipt app is fine — the important thing is capturing the details at the time.

The smarter approach

The difference between claiming $299 with no receipts and $300 with full receipts is often negligible. The downside of relying on the $300 concession is that a single audit can disallow your entire deduction if you cannot substantiate it. Keeping receipts — even for small amounts — removes that risk entirely.

A receipt app like rct-keep makes keeping every receipt as easy as claiming without them. You get the deduction and the documentation.