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  • Common expenses P–S

    Details on claiming common factory worker expenses for:

    Phone and internet expenses

    You can claim a deduction for the phone and internet costs associated with the work-related use of your own phone or electronic devices.

    You need to keep records to show a detailed usage pattern for your work use if you claim more than $50 on phone and internet expenses.

    You can’t claim a deduction if your employer provides you with a phone for work and pays for the usage, or if your employer reimburses you for the costs.

    You can't claim a deduction for any phone calls to family and friends, even while travelling for work. This is because they aren't work-related calls.

    Example: calculating phone expenses

    Sebastian uses his mobile phone for work purposes. He is on a set plan of $49 a month and rarely exceeds the plan cap.

    He receives an itemised account monthly from his provider that includes details of his individual calls.

    At least once a year, Sebastian prints his account and highlights the work-related calls he made. For the first month he notes on his account who he calls for work and who he calls privately – for example, his manager or his partner and friends.

    Out of the 300 calls Sebastian made in a four-week period, 90 (30%) of the individual call expenses billed to him are for work. He applies that percentage to his cap amount of $49 a month.

    Sebastian calculates his calls for work purposes as follows:

    Total work calls ÷ Total number of calls = Work use percentage for calls

    30 ÷ 300 = 30%

    Sebastian can claim 10% of the total bill of $49 for each month for work purposes

    $49 × 0.30 = $14.70

    Sebastian worked for 46 weeks of the year (10.6 months), so he calculates his work-related mobile phone expense deduction as follows:

    • 10.6 months × $14.70% = $155.82
    End of example


    Example: work and private use

    Sylvette uses her computer and personal internet account at home to access her work emails. She uses her computer and the internet for both work and private purposes.

    Sylvette's internet use diary showed 20% of her internet time was for work-related activities and 80% was for private use. As her internet service provider charge for the year was $1,200 she can claim:

    $1,200 × 20% = $240 as work-related internet use.

    End of example

    See also:

    Repairs to tools and equipment

    You can claim a deduction for repairs to tools and equipment you use for work. If you also use them for private purposes, you can only claim the work-related portion.

    Self-education and study expenses

    You can claim a deduction for self-education or study expenses if it's directly related to your current employment as a factory worker and it:

    • maintains or improves the skills and knowledge you need for your current duties
    • results in or is likely to result in an increase in your income from your current employment.

    You can't claim a deduction if the self-education or study course:

    • doesn't have a connection with your current employment
    • only relates in a general way to your current employment or profession

    enables you to get employment or change employment Self-education expenses include fees, travel expenses (for example, attending a lecture interstate), transport costs, books and equipment. You usually have to reduce your self-education expenses by $250 – that is, the first $250 of expenses for self-education aren't deductible.

    See also:

    Self-education and study and training support loans

    You can't claim the repayment of loans you receive to help pay for your self-education or study expenses. This includes:

    • Higher Education Loan Program (HELP) loans
    • VET Student Loans (VSL)
    • the Student Financial Supplement Scheme (SFSS)
    • Student Start-up Loans (SSL)
    • the Trade Support Loan (TSL) Program.

    You may be able to claim a deduction for course or tuition fees where the self-education expenses are directly related to your current employment as a factory worker.

    See also:

    Seminars, conferences and training courses

    You can claim for the cost of seminars, conferences and training that relate to your work as a factory worker.

    For more factory worker expenses, see:

      Last modified: 20 Feb 2020QC 51225