You don't need receipts if your work-related expenses are 0 or less, but you must be able to show the deduction relates to your income and how you calculated the amount you claimed.
See also: Depending on your circumstances, you may need to keep receipts of your work-related expenses for which you intend to claim an income tax deduction.
You can't claim a deduction for items such as dresses, skirts, blouses, trousers, shirts and shoes for everyday use.
You can claim a deduction for consumable items you use solely for earning income, including condoms, lubricants, gels, oils and tissues.
You can claim a deduction for stage make-up and products you use for removing stage make-up.
Some brands of make-up sold in department stores are considered stage make-up, and some stage make-up stores sell make-up that is not grease-paint based.