You may be able to claim the work-related portion of phone expenses you pay yourself, where the relevant deduction rules are met. Private use and employer reimbursements must be taken into account.
What this means in practice
Keep bills and evidence of how you worked out the work proportion. A phone being available for occasional work calls does not automatically make the full bill deductible. If you claim working-from-home expenses using a method that already covers phone costs, check that you are not claiming the same expense twice. Ask about the method applicable to the income year you are preparing.
Your next steps
- Retain phone bills
- Record a reasonable work-use basis
- Remove private use and reimbursements
- Check for duplicate claims
Get help with the next step
If this relates to your business, tell us about your current records and the task you need help with. We can explain our service scope and the information needed before work starts.
Official guidance: ATO: Mobile phone and device expenses ↗
General information prepared on 26 September 2026. Rules and individual circumstances can change. Confirm the treatment that applies to you before acting.
Prepared by the Affordable Bookkeeper content team. Our services and practitioner arrangements.
