Evidence categories

Lodgey organises evidence into ten categories that align with ATO requirements for property investors. Each category maps to a folder in your evidence pack.

01 — Rental Income

What goes here: Documents proving rental income received.

• Rental agreements / lease contracts
• Property management statements
• Letting authority letters
• Tenant payment records

Key figures: Gross rental income, rent amount, frequency, lease dates, bond amount.

02 — Rental Interest

What goes here: Evidence of interest paid on investment property loans.

• Loan statements (annual or monthly)
• PEXA settlement statements (purchase — shows loan drawdown)
• Bank screenshots showing interest charged
• Refinancing correspondence

Key figures: Interest charged, loan balance, interest rate, account number, lender name.

03 — Repairs & Maintenance

What goes here: Invoices for repairs to restore the property to its original condition. These are immediately deductible.

• Plumbing repair invoices
• Electrical repair invoices
• Painting (repainting existing surfaces)
• Roof repairs, gutter cleaning
• Pest treatment

Not here: Improvements or renovations that enhance the property (those are capital — see 04 or 09).

04 — Depreciating Assets (Division 40)

What goes here: Invoices for new fixtures and fittings with a limited effective life. Depreciated over their effective life.

• Air conditioning units
• Dishwashers, ovens, cooktops
• Carpet and blinds
• Hot water systems
• Smoke alarms

Key figures: Purchase date, cost, effective life, written-down value.

05 — Capital Works (Division 43)

What goes here: Evidence of building construction costs. Claimed at 2.5% per year over 40 years.

• Building contract (for house & land packages)
• Quantity surveyor depreciation schedule
• Construction cost documentation

Key figures: Total construction cost, construction completion date, annual Div 43 claim amount.

06 — Other Rental Deductions

What goes here: All other deductible expenses related to the rental property.

• Insurance premium renewals
• Council rates notices
• Water rates notices
• Land tax assessments
• Body corporate / strata levies
• Property management fees
• Pest control invoices
• Gardening and lawn maintenance
• Cleaning expenses
• Travel to property (in limited circumstances)

07 — Work-Related Expenses

What goes here: Deductions related to your employment income (not rental-specific).

• AI subscriptions (if used for work)
• Computer equipment and devices
• Software licences
• Professional development courses
• Union fees
• Home office expenses

08 — Supporting Documents

What goes here: Background documents that support the overall return but aren’t a specific deduction.

• Prior year tax returns
• ATO notices of assessment
• Private health insurance statements
• Government benefit statements
• Previous PAYG variation approvals

09 — Capital Gains

What goes here: ALL evidence for properties that have been sold during the financial year.

• Original purchase contract (Element 1 — acquisition cost)
• PEXA settlement statement for the sale (Element 2 — incidental costs)
• Stamp duty receipt
• Conveyancer invoices (purchase and sale)
• Capital improvement invoices during ownership (Element 4)
• Building and pest inspection reports
• Agent commission details
• Marketing costs for the sale
• Depreciation schedule (for balancing adjustments)

Key figures: Purchase price, sale price, cost base elements, holding period, CGT discount eligibility.

10 — Employment

What goes here: All employment income evidence, organised by employer.

• Payslips (most recent + financial year summaries)
• Employment contracts
• PAYG payment summaries
• Salary sacrifice documentation
• Employment Termination Payments (ETPs)
• Redundancy documentation
• Salary CSV exports

Key figures per employer: Gross pay, tax withheld, super, ABN, period start/end.

Lodgey creates subfolders within this category when you have multiple employers (e.g., 10-Employment/Acme-Corp/, 10-Employment/Beta-Industries/).