Other work-related expenses deductions – supporting information

How to lodge

To lodge an objection about other work-related expenses deductions:

• complete and submit the relevant form
  • Objection form – for taxpayers
  • Objection form – for tax professionals
• provide the supporting information listed below.

Supporting information

Providing this information up front will reduce delays.

If you've previously given us any of the information listed below, you don't need to resend it.

Phone expenses

If your claim includes phone expenses, we need to know:

• if you will provide a list of your telephone expenses – this could be each month's bill amount, or your calculation of the work-related portion of each month's bill
• if you will provide copies of original receipts or other documentary evidence substantiating each item in the list
• if your phone expenses were incurred in the course of earning your income
• what your monthly phone package includes
• if you will provide a copy of your phone service provider's description of the bundle terms
• if you have apportioned your phone expenses to cover your private usage
• if you will provide records that could support your apportionment method – for example itemised phone bills, or a 4 week call diary.

Internet expenses

If your claim includes internet expenses, we need to know:

• how your internet expenses were incurred in the course of earning your assessable income
• if you will provide a list of your internet expenses
• if you will provide copies of original receipts or other documentary evidence substantiating each item in each list
• the services your internet package includes and if you will provide the monthly bundle terms
• how you have apportioned your internet expense to cover your private usage, where appropriate, this may cover your streaming media usage
• if you will provide any records which support your apportionment method.

Home office expenses

If your claim includes home office expenses, we need to know:

• how your home office use relates to producing your assessable income
• if you can outline the reasons why you work in your home office if your employer does not require you to work from home
• if your employer asked you to work from home
• if you will provide your calculation of your home office expenses
• if you are providing a list of your home office expenses, if you are not using the Commissioner’s rate
• how you have calculated your work-related usage of your home office, you need to provide these calculations
• if you will provide any records you made (such as a 4 week diary) to assist you in calculating your work-related usage, your private usage, and all other household members' usage of your home office.

Other expenses

For all other expenses included in your claim, we need to know:

• if you will provide lists of the expenses
• if you will provide copies of original receipts or other documentary evidence substantiating each item on the list
• how each of these expenses was incurred in the course of earning your assessable income (this could be in the form of a table)
• if the item is used exclusively for work-related purposes (if it is not used exclusively for work-related purposes, provide your estimate of your work-related use of each expense)
• how you estimated the work-related portion of the expense
• if you will provide any records you made (such as a 4 week diary) to assist you in calculating your work-related usage, your private usage, and any other person's usage of the item.

For each item with a total cost of more than $300, (or items which are part of sets costing $300 or more) we need to know:

• what the item is
• the date you purchased it
• if it is part of a set
• what you have calculated as its decline in value (depreciation) for the year
• the method of depreciation you have used for the item
• if you will provide your calculation of the decline in value for the item.