![]() Where this is the case, you can't claim any other deduction for phone and data expenses. Phone and data expenses you incur when working from home may be included in the method you use to work out your deduction for working from home. End of example Exceptions to eligibility for working from home In her return for the 2021–22 income year, Eliza can claim a total deduction for her phone expenses of $535 ($240 + $295). ![]() ![]() She decides to use the diminishing value method and calculates the decline in value using the following formula:īase value × (days held ÷ 365) × (200% ÷ asset's effective life) Her deduction of $240 for her monthly plan is calculated as follows:Įliza can also claim a deduction for the decline in value of her phone ($1,100). She works this out by looking at the increase in data used from that date.Īs Eliza is on a $50 per month bring your own phone plan, she can claim a deduction for 40% of her monthly plan rate from 1 July 2021 to 29 February 2022.Įliza took 4 weeks leave during this period so she excludes the 4 weeks from her calculation for that period.Įliza can also claim a deduction for 50% of her monthly plan for the period from 1 March 2022 to 30 June 2022. Her employer gives her authorisation to access ATO online services through the Relationship Authorisation Manager.Īs Eliza has been using her smartphone for both private and work purposes during the income year, she has kept itemised accounts and diary records representing a 4-week period.Įliza's records prior to using her smartphone to access ATO online services, show that up until 29 February 2022 when she registered for myGovID, she used her smartphone 40% for work purposes.įrom 1 March 2022 when she started using her myGovID for work purposes, Eliza found that her use of the smartphone increased to 50% for work purposes. On 29 February 2022, she uses the smartphone to set up myGovID. She uses her smartphone for private phone calls and for making and receiving work-related calls. In order to carry out these duties, Eliza requires a myGovID to access ATO online services on behalf of her employer.Įliza bought her smartphone on 1 July 2021 for $1,100. Her duties involve calculating the pay for employees and ensuring that her employer meets their superannuation guarantee obligations. You need to work out the amount you use your smartphone, device or mobile internet for work purposes.Įxample: Employee uses existing smartphone – apportioned personal and work useĮliza works in the payroll department of a large company. You can claim the costs you incur for the device or mobile internet you use to access the myGovID app on your device to access online services to do your work. You can also claim a deduction for the work-related portion of costs you incur to insure your device. You can only claim the work-related use of the item as a deduction. When you use the items for both private and work purposes, you need to apportion your deduction.
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