Short answer
In Australia you need a tax invoice to claim a GST credit on a purchase over $82.50 including GST; below that, a receipt or docket is enough. Most business records must be kept for 5 years. The ATO accepts digital copies of paper records if they are true and clear reproductions of the original.
Key takeaways
- Tax invoice required for GST credits on purchases over $82.50 including GST; your supplier has 28 days to provide one after you ask.[1]
- For $82.50 or less, a receipt, cash-register docket or invoice is enough.[1]
- Keep most business records for 5 years.[2]
- Digital copies are acceptable if they are true and clear reproductions; a bank statement alone is not an adequate record.[2]
The $82.50 threshold
The ATO says you need a valid tax invoice to claim a GST credit for a purchase that costs more than $82.50 including GST. If you don't have one, ask: your supplier has 28 days to provide it, and you should wait until you have it before claiming, even if that falls in a later reporting period.[1]
For purchases of $82.50 or less, a receipt, cash-register docket or invoice is enough. If you can't get any of those, the ATO suggests keeping a record such as a diary entry with the supplier's name and ABN, the date, a description and the amount paid.[1]
Working out the GST on a receipt
If a tax invoice shows only that the price includes GST, you can work out the GST by dividing the price by 11. If you use a purchase partly privately, you can claim only the business portion of the GST, and GST credits must be claimed within the 4-year time limit.[1]
NexaLink Scanner reads the GST line when the receipt prints one and flags it when it is unsure. It keeps the receipt's own currency, so a business trip receipt in another currency is not silently converted.
How long to keep records, and keeping them digitally
Most business records must be kept for 5 years from when you prepared or obtained them, or completed the transaction, whichever is later. Some must be kept longer.[2]
The ATO accepts scanned or photographed copies of paper records if they are true and clear reproductions of the original; once a compliant digital copy exists you generally do not need the paper unless another law requires it. Records must be protected from alteration, and a bank or credit-card statement on its own is not an acceptable record.[2]
A BAS-period routine for sole traders
- Capture receipts as you go; confirm any GST amount the app flags.
- Over $82.50 and no tax invoice? Ask the supplier now — you have time while the purchase is fresh.
- At the end of each BAS period, filter by dates and export CSV with GST in its own column.
- Import into your accounting software (Xero is common in Australia — see Xero) or send to your BAS agent.
Key facts about NexaLink Scanner
- What it is: NexaLink Scanner is a private receipt and expense organiser for iOS and Android, built for freelancers, sole traders, contractors and small businesses. It is not accounting software and does not file tax returns.
- How it reads receipts: text is read on the phone (on-device OCR) and capture works offline. Merchant, date, total and tax are filled in; any value it is unsure of is flagged, and a low-confidence total cannot be saved until you confirm it.
- Where data lives: receipts are stored on your phone and do not sync to the web. Data leaves only when you export it.
- Free plan: 50 receipts, on-device reading, search, 5 default categories and CSV export. CSV export is free on every plan, always.
- Pro: $4.99 a month or $39.99 a year — unlimited receipts, custom categories, projects and tags, a PDF expense report in the app, tax and multi-currency reports. Image ZIP export and Xero / QuickBooks import files are coming soon.
- Accounting connections (none live yet): Xero — First · V1.1 · QuickBooks Online — Next · V1.2 · FreeAgent — Planned · Sage Accounting — Planned · Zoho Books — Planned · TallyPrime — Import file first. CSV export works with any accounting tool today. Status as of 2026-11-10; see accounting integrations.
Frequently asked questions
When do I need a tax invoice in Australia?
To claim a GST credit on a purchase over $82.50 including GST.[1]
What if a purchase is $82.50 or less?
A receipt, cash-register docket or invoice is enough; if you have none, keep a record with the supplier's name and ABN, date, description and amount.[1]
How long does the ATO want records kept?
Most business records for 5 years from when they were prepared or obtained, or the transaction completed, whichever is later.[2]
Can I keep photos of receipts instead of paper?
Yes, if the digital copy is a true and clear reproduction of the original and meets the ATO's record-keeping rules.[2]
Is a bank statement enough for the ATO?
Not on its own.[2] Keep the receipt or tax invoice too.
Does NexaLink Scanner lodge my BAS?
No. It organises receipts and exports CSV for your accounting software or BAS agent.
Sources
- ATO — When you can claim a GST credit — checked on 2026-11-10
- ATO — Overview of record-keeping rules for business — checked on 2026-11-10