Australian Expense Report Generator

What to record for an expense claim

Record the claimant, report period, date, supplier, description, business purpose, amount, currency, category and payment method. Reference the receipt or tax invoice and identify whether an employee or the business paid. For travel, include the destination and reason; for a car trip, include the route, date and work-related kilometres.

A reimbursement policy should distinguish deductible business costs from private expenditure, ordinary home-to-work travel and unapproved upgrades. Foreign expenses should retain the original amount and document the exchange rate used.

• Use valid tax invoices where required to support GST credits.
• Do not reimburse company-card transactions a second time.
• Record advances and returnable balances separately.
• Keep electronic records readable and accessible for the required period.

GST and tax invoices

A GST-registered business may generally claim credits for creditable acquisitions when it holds the required tax-invoice evidence and the purchase relates to its enterprise. A payment receipt alone may not contain the information needed for a tax invoice. Use the GST-inclusive, GST-exclusive, GST-free or manual setting to reflect the source document rather than assuming every expense contains 10% GST.

Entertainment, private use, financial supplies and mixed-use acquisitions can restrict credits. The recoverable-GST total is an organising aid and should be reviewed before posting a business activity statement.

ATO cents-per-kilometre rate for 2026–27

From 1 July 2026, the cents-per-kilometre rate is 91 cents for eligible work-related car travel. The method is limited to 5,000 business kilometres per car for the income year and incorporates vehicle running costs, so those same costs are not claimed again under that method.

Keep a reasonable basis for the kilometres claimed, such as a diary or recurring-trip calculation. Ordinary travel between home and a regular workplace is usually private; trips between workplaces or to an alternative work location may be different.

Build the report and export it

1. Choose basic, itemised, mileage or per-diem format.
2. Complete business and claimant identification plus the reporting period.
3. Enter one line per tax invoice or receipt and verify GST.
4. Add qualifying kilometres and a destination-specific travel allowance where authorised.
5. Download PDF for approval and Excel or CSV for bookkeeping.

Record retention

Australian businesses generally keep most transaction records for five years, and FBT records are also generally retained for five years. Records may be electronic but must remain accessible and understandable. Longer periods can apply to assets, losses or disputes.