Key point
Only the work-related portion may be deductible. Private use must be excluded, even when the service is needed for work.
Use a representative record
A reasonable usage record can help support the work percentage. Keep bills and show how the percentage was calculated.
Equipment is separate
Phones, computers and accessories may have different deduction treatment depending on cost, use and effective life.
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.