Audit support guide
What the ATO looks for, what records to keep, and how to handle it if you're reviewed.
What records to keep
Income records
- PAYG payment summaries from all employers
- Bank interest statements
- Dividend statements
- Receipts for any other income
WFH expenses
- TaxMate WFH log (exported CSV)
- Electricity and internet bills (if using actual cost)
- Receipts for home office equipment
- Diary record of hours worked from home
Work-related expenses
- Receipts for items over $10 (ATO can ask)
- Uniform or protective clothing receipts
- Union or professional association fee receipts
- Course or conference receipts for self-education
- Vehicle logbook (if claiming travel)
How long to keep records
The ATO requires you to keep all tax records for 5 years from the date you lodged your return. For most people, keeping records from the last 5 tax years is sufficient. Store them digitally — scans or photos of receipts are accepted.
What triggers an ATO review?
- Claims significantly higher than others in the same occupation
- Large or unusual deductions (e.g. $5,000+ in work-related expenses)
- Rental property losses claimed year after year
- Mismatches between pre-filled data and what you entered
- Random compliance checks (the ATO does these — they're not personal)
If you're audited
- 1Don't panic.
Most ATO reviews are correspondence-based — they send you a letter asking for specific records.
- 2Respond by the deadline.
You typically get 28 days. Ignoring it makes things worse.
- 3Only provide what's asked for.
If they ask for WFH evidence, send your WFH log and bills. Don't send everything you have.
- 4Get help if needed.
A registered tax agent can represent you. The ATO also has a free taxpayer assistance service.
- 5Dispute if you disagree.
You can object to an ATO decision within 4 years. The process is outlined on ato.gov.au.
Common audit triggers for salaried employees
The ATO uses industry benchmarks. For a salaried office worker claiming $2,000+ in work-related expenses, you're above the average and more likely to be reviewed. This doesn't mean you shouldn't claim what you're entitled to — just make sure you have records to back it up. TaxMate's WFH log gives you a proper record.