Employees can claim some of their home telephone, mobile phone, computer and internet expenses. As a general rule the claim is limited to the amount that relates directly to their employment.
The cost of installing a home phone or maintaining a silent number is not deductible. The cost of telephone rental may be partly deductible for employees that can demonstrate they are either ‘on call’ or are required to contact their employer on a regular basis whilst they are away from the workplace. The cost of work-related calls made is deductible and can be identified from the itemized account, or can be estimated by maintaining diary entries made over a four week period and claiming the relevant percentage of costs. Receipts or other documentary evidence of the total cost of calls must be maintained.
Claims for depreciation of computer and other equipment (e.g. printers, modems, scanners) should be based on a reasonable estimate of their business or work related usage that is maintained. Internet expenses can be similarly based. Receipts or other documentary expenses must be maintained to support claims in your tax return.