LODGEY
RECORD KEEPING

Cash Use Is Rising Again: The Rental Property Receipt Check Landlords Should Run

24 APRIL 2026.8 MIN READ.BY LODGEY
Cash is not the problem. Unprovable cash is. The RBA says cash use has ticked up after years of decline. For rental property owners, that makes one habit more important: every cash-paid repair needs a receipt, a property tag, and a reason.
Cash Payment Share
15%
RBA: by number in 2025, up from about 13% in 2022
Mainly Cash Users
1.5m
RBA estimate of adults who rely mainly on cash for payments
Record Window
5 yrs
Rental records generally need to survive long after the job is done
01

What the RBA Data Actually Says

The Reserve Bank's April 2026 bulletin says Australian cash use has stabilised after years of decline. Around 15% of payments by number were made in cash in 2025, compared with about 13% in 2022. Around half of Australians used cash in a typical week.

That does not mean Australia is going back to cash-first spending. It means cash still appears in small payments, backup money, family transfers, local services, and emergency situations. Rental property admin has plenty of those small messy moments.

SignalWhat changedLandlord read
RBA Consumer Payments SurveyCash payments were around 15% by number in 2025, compared with about 13% in 2022.Cash is still part of everyday spending, especially for small payments and fallback use.
RBA hardship findingAround one-third of Australians would face hardship or major inconvenience if cash were hard to access or not accepted.The useful landlord lesson is resilience: keep a backup, but keep proof too.
Property owner pain pointPaying trades in cash without receipts means no deduction and weak audit defence.Cash-paid repairs need a clearer paper trail than card payments, not less.
02

The Deduction Risk Is the Missing Receipt

Lodgey's property-owner pain-point research flags a very specific problem: cash payments without receipts are hard to defend. Bank statements alone are often not enough because they show money moved, not what the job was, who did it, or whether it belonged to the rental.

Use this as the quick test before a receipt gets buried in a glovebox, text thread, or kitchen drawer.

INTERACTIVECASH RECEIPT PROOF STACK
Too much relies on memory38%
03

Cash Does Not Decide Whether It Is a Repair

The payment method does not turn a capital improvement into an immediate repair deduction. A cash-paid plumber callout might be a repair. A cash-paid full bathroom replacement is still likely a capital works issue. The receipt needs to describe the work clearly enough for that distinction.

01
Write the job in ordinary words
Fixing a leaking tap, replacing one lock, and cleaning after a tenant are easier to classify than vague labels like maintenance.
02
Separate repairs from improvements
Like-for-like repair and upgrade work can have different tax treatment. Keep invoices descriptive enough to split them.
03
Attach photos when the work is physical
Before-and-after photos help show whether a job restored something or improved it beyond its original condition.
04

A Simple Cash Expense Workflow

The goal is not a complicated bookkeeping ritual. It is one repeatable motion: capture the receipt, label the property, explain the job, and match the payment before memory fades.

INTERACTIVERECEIPT TRIAGESTEP 1
Have you paid any rental repair, maintenance, cleaning, or key costs in cash this year?
KeepWhyGood label
Receipt or invoiceShows supplier, amount, date, and work performed.Locksmith invoice - Brunswick rental - tenant lock issue
Payment noteConnects the cash amount to the job.Cash withdrawal 12 Apr used for urgent key replacement
Property tagPrevents mixed personal and rental records.12 Smith St, Unit 2
Repair/improvement noteHelps avoid claiming capital work as an immediate repair.Repaired existing pipe, no upgrade
The RBA says cash use has stabilised and rose slightly by number: about 15% of payments in 2025 compared with about 13% in 2022. It is still far below the 2007 level, so the accurate phrase is "small rebound after a long decline."
Paying in cash does not automatically block a claim, but you still need evidence: receipt or invoice, supplier details, date, property connection, and the reason for the expense.
Usually it is weak by itself. A withdrawal shows cash came out, not what it paid for. Match it to a receipt, invoice, or written supplier note.
Waiting until tax time. By then the supplier, job description, property address, and repair-versus-improvement detail are much harder to reconstruct.
Sources checked
Related cashflow check
Westpac raised rates. Run the rental property buffer test.->
RECEIPTS BECOME DEDUCTIONS
Turn messy property records into cleaner claims

Use Lodgey to connect receipts, expenses, loan records, and property context before tax time turns small gaps into expensive guesses.

Check my records ->
ShareXLinkedInFacebook
FREE · PDF · 8 PAGES

The 2026 Property Tax
Deduction Checklist

87 deductions, 7 ATO red flags, and 6 critical 2026 deadlines— all in one field-tested PDF. Built for Australian property investors. Updated for the FRCGW $0 threshold, Victoria's statewide VRLT, and TR 2025/D1.

87
Deductions
7
ATO red flags
6
2026 deadlines