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Table=20 Of Contents

Telephone=20 expenses

Telephone related=20 expenses

You can claim a deduction for the cost of:

  • work related telephone calls, and=20
  • telephone rental.

Note:

Telephone rental can only be claimed if you can show you = are 'on=20 call' or are regularly required to telephone your employer = or=20 clients while you are away from your workplace. If you also = use your=20 telephone for private purposes you must apportion the cost = of=20 telephone rental between work related and private use.

Substantiating = work=20 related calls

The cost of work related calls can be:

  • identified from an itemised telephone account, or=20
  • estimated based on diary entries of calls made over a = one=20 month period along with the relevant telephone = accounts.

Mobile=20 phones and other telecommunications equipment

You may be able to claim a deduction for:

  • mobile phones=20
  • answering machines=20
  • pagers=20
  • beepers, and=20
  • other telecommunications equipment.

What can=20 be claimed?

The work related portion of the rental cost or of the = decline in=20 value of these items can be claimed as a work related = expense.

What=20 cannot be claimed?

The following costs cannot be claimed as a work related=20 expense:

  • the cost of installing a telephone at home that is = used for=20 work related calls, and=20
  • the cost of maintaining a silent telephone = number.


Table=20 Of Contents

For other important information, go to:=20

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