Phone & Internet Expenses


The ATO has provided updated guidance on the claiming of mobile phone, internet and home phone expenses.

The guidance suggests that where a taxpayer's claim for such expenses exceeds $50 they will be required to keep records for a 4-week representative period to substantiate the claim. These records may consist of notes on an itemised bill or in lieu of this a diary or logbook. The retention of these records is optimal practice for substantiating these deductions. Where such records are unavailable or impracticable to provide a conservative estimate of the work or business use percentage should suffice. Any written requirement from an employer regarding these expenses (such as the requirement to use a mobile regularly for work) would be helpful as substantiation.

Click here to learn more about the ATO's guidance. 

Below are links to helpful phone & internet use logs.

Phone Log

Internet Log

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