You can claim up to $50 in total for all work-related device usage charges (phone calls, text messages and internet) with basic documentation only. The ATO accepts these methods of calculation:
- 25 cents per work call for the home phone;
- 75 cents per work call for the mobile phone;
- 10 cents per work-related text message for the mobile phone;
- for internet data, basic records reflecting time spent or data used for work purposes.
However, if you need to deduct more than $50, you must keep detailed written evidence to substantiate the work-related proportion of your expenses.
Deductions for electronic devices are calculated separately. If you purchase these items to help you earn income, you may be entitled to an immediate deduction for items costing $300 or less.
For devices and other office equipment costing more than $300, you could claim depreciation based on the amount of work-related use of the asset.