Can I claim my phone and internet bills as a business expense in Australia?

Yes, if you use your phone and internet for business purposes, you can claim a deduction. If you use the **Home Office Fixed Rate Method (67c/hour)**, your phone and internet usage is *already included* in that rate, and you cannot claim them separately. If you use the **Actual Cost Method** (or don't claim home office hours): - **Monthly bills:** Claim the business-use percentage. You should keep records for a 4-week representative period each year to justify your percentage (e.g., number of work calls vs personal calls). - **Handsets:** If the phone cost more than $300, you must depreciate it over its effective life (typically 3 years). If $300 or less, you can claim the business portion immediately. If your bill is not itemised, you can claim a small flat amount (e.g., $50 for the year) with minimal records, or calculate a more accurate percentage with a diary.

• Included in the 67c/hour fixed rate method
• Otherwise, claim the business-use percentage of bills
• Keep a 4-week log to justify your business-use %
• Handsets > $300 must be depreciated over 3 years
• Bundled plans must be apportioned reasonably