Key point
Business deductions must relate to earning assessable income, private portions must be excluded, and records are essential.
Separate business and private use
Apportion mixed-use costs such as phone, internet and vehicles. Keep invoices, receipts and a clear calculation.
Common records to keep
Retain sales records, bank statements, invoices, receipts and working papers for each income year.
Before you apply
Check that your information covers the correct Australian income year. Keep source documents and do not enter TFNs, passport numbers or bank credentials in ordinary messages.
This guide provides general information only. Tax outcomes depend on individual circumstances and current law. Check official ATO guidance or obtain personal assistance before lodging.