Should I record all my business hours as a sole trader, including non‑billable time and study?

 Author: RachelATO(Community Moderator)Community Moderator

14 Apr 2026

Hi @Ouelleal,

No, you don’t have to record every hour you work in your business. However, you need to keep records of all income and expenses that relate to your tax.

What records you need depends on what you want to claim. If you work from home and use the fixed‑rate method, you must keep a record of the actual hours you work from home for the full year. This can be a diary, spreadsheet, or timesheet.

If your Cert III course relates to your current business, the costs may be deductible. You need receipts and notes showing how the course connects to your business work.

You can use tools like the ATO app myDeductions to store records digitally.

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