If you use your own phones or internet for work purposes, you may be able to claim a deduction if you paid for these costs and have records to support your claims. If you use your phones or internet for both work and private use, you will need to work out the percentage that reasonably relates to your work use.
You need to keep records for a 4-week representative period in each income year to claim a deduction of more than $50. These records may include diary entries, including electronic records, and bills. Evidence that your employer expects you to work at home or make some work-related calls will also help you demonstrate that you are entitled to a deduction.
There are 4 different methods to claim your phone:
If your work use is incidental and you are not claiming a deduction of more than $50 in total, you may make a claim based on the following, without having to analyse your bills:
If you have a phone plan where you receive an itemised bill, you need to determine your percentage of work use over a 4-week representative period which can then be applied to the full year.
You need to work out the percentage using a reasonable basis. This could include:
If you have a phone plan where you don’t receive an itemised bill, you determine your work use by keeping a record of all your calls over a 4-week representative period and then calculate your claim using a reasonable basis.
These days phone and internet services are often bundled. When you are claiming deductions for work-related use of one or more services, you need to apportion your costs based on your work use for each service.
If other members in your household also use the services, you need to take into account their use in your calculation. To claim, you need to identify your work use for each service over a 4-week representative period during the income year. This will allow you to determine your pattern of work use which can then be applied to the full year. A reasonable basis to work out your work related use could include:
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