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Our 'always on' culture sets the expectation that employees are contactable at almost any hour of the day, any day of the week. If you're one of the millions of Australians who use their mobile phone to make or receive work calls, you may be entitled to claim a tax deduction for the costs incurred. To avoid short-changing yourself or accidentally over-claiming, here's what you need to know about claiming your phone usage:.
If you use your personal mobile phone for work purposes, you're entitled to claim a deduction for the costs incurred provided you weren't reimbursed by your employer and you have records to support your claims. If you use your phone for both personal and work purposes, you can still claim a deduction but only for the percentage that relates to work use. The Australian Taxation Office ATO is cracking down on higher claims, so keep records and only claim what you're legitimately entitled to.
While you need to keep records to substantiate your claim, you don't need to save every single phone record. So before you start highlighting your work calls, here's how you can substantiate your claim.
If you receive an itemised phone bill, you need to determine your percentage of work use over that 4-week period and then apply this to the entire year. If you don't receive an itemised bill, you can determine the percentage of your work use by keeping a record of all your calls over a 4-week representative period.
Then you can calculate your claim using a reasonable basis. This could include:. Other records may include diary entries, including electronic records and bills.
Producing evidence that your employer expects you to work at home or make some work-related calls will also help you demonstrate you're entitled to a deduction. He worked for 11 months during the income year, having had one month of leave.
If you incur extra charges in a particular month because you've exhausted your data allocation and had to pay for more, you can also claim the work-related portion of those extra costs. If you purchased a smartphone, tablet or other electronic device outright, you can also claim a deduction for a percentage of the cost based on your work-related usage. If you're provided with a work phone by your employer and your work is billed for the usage phone calls, text messages, data , you're not entitled to claim a deduction.
The same applies if your employer reimburses you for the costs of your own phone. These days, it's common for phone companies to bundle phone and internet plans.
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