Other business expenses you pay for in cash, online, or using credit or debit cards, which you will claim as a tax deduction, including: 

• salary, wages and super 
• repairs, maintenance and replacement expenses 
• operating expenses 
• depreciating assets and capital expenses. 

Your records must show how you worked out the business proportion of relevant expenses.

• Receipts 
• Tax invoices 
• Cheque book receipts 
• Credit card vouchers 
• Diaries to record cash expenses 
• Purchase records from suppliers 
• Work sheets for calculations 
• Records of choice of super fund