When claiming a deduction for general operating expenses and other expenses such as salary or wages, repairs and maintenance and depreciating or capital assets, you must be able to provide evidence to support your claim.

Examples of records you may need to keep include:

• receipts 
• tax invoices 
• credit card vouchers 
• diaries to record cash expenses 
• purchase records from suppliers 
• work sheets for calculations 
• records of choice of super fund.

If you use an asset or service for both business and private purposes, you must be able to demonstrate how you calculated the business‑related portion of your claim.