Hey there,

It’s better to keep all receipts above $50.
You can scan & load all receipts into Xero for future auditing -no need to keep paper receipts. (, electronic receipts are allowed in NZ)
If you run your business from home you can claim a deduction of 50% of the rental of a telephone landline if this is also your private line. Business-related toll calls are 100% deductible.
rent cost – Square metre rates for each tax year
For the tax year that you’re claiming business expenses for, make sure you’re using the correct square meter rate. Check IRD -https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-expenses/using-your-home-for-your-business.
Hope it helps.