What records do I need to keep for tech expense claims?

The Australian Taxation Office (ATO) requires robust record-keeping for all tax deductions. You must keep tax invoices, proof of payment, and evidence demonstrating how you calculated the work-related percentage for mixed-use items. For mobile phone and internet, a representative four-week diary or detailed bill analysis is often sufficient to substantiate claims, especially if the work-related portion exceeds 10%.

Can I claim a mobile phone, internet, and laptop on tax for work or business use?

If you use your mobile phone, home internet or laptop for work or to earn business income, you may be able to claim a deduction for the work-related portion. The catch is that these are often mixed-use items, so the ATO expects you to work out the business or employment use reasonably and keep recor

Skill level: General guidance
Time: Varies
Trade: Tax & Deductions
Updated: 4 November 2026

Can Australian tradies claim mobile, internet, and laptop expenses for work?

What are the key tax rules for claiming work-related tech expenses in Australia?

In general, you can only claim the part of a phone, internet or laptop expense that relates to earning your assessable income. Private use is not deductible, so mixed personal and work use usually needs to be apportioned.

Employees and sole traders are treated differently in some situations. A sole trader may claim eligible business-use expenses in the business records, while an employee generally needs to show the expense was incurred in doing their job and was not reimbursed by their employer.

For mobile phone and internet costs, the ATO generally expects a reasonable method to work out work-related use, supported by records such as bills, usage patterns or a representative diary period where appropriate.

For laptops and similar devices, the deduction can depend on how the item is used, whether it is used partly for private purposes, and whether the cost is claimed outright or over time under the relevant tax rules. The treatment can differ depending on whether you are an employee, sole trader or operating through another structure.

Record-keeping matters as much as the expense itself. The ATO looks for tax invoices, proof of payment, and evidence showing how you calculated the work-related percentage, especially where there is significant private use.

What factors does the ATO consider when reviewing tech expense claims for tradies?

Whether you are claiming as an employee, sole trader, contractor or through a company or trust, because the rules and substantiation can differ.

How much of the phone, internet or laptop use is genuinely work-related, and what apportionment method is most defensible based on your actual usage.

Whether any part of the cost was reimbursed, salary packaged, provided by an employer, or paid through a business, which can change what is claimable.

Whether the laptop or device should be claimed under immediate deduction rules or over time, and how current-year ATO rules apply to your circumstances.

Whether your records would stand up if the ATO asked questions, including invoices, usage evidence, diary notes and how the claim was calculated.

Common Costly Mistakes

Claiming the full bill when there is obvious private use.

Estimating a work-use percentage without records to back it up.

Claiming an item that was reimbursed or provided by an employer.

Treating a laptop purchase the same way every time without checking whether different tax treatment applies.

When To Get Professional Help

DIY can start to fall over when your phone, internet and device use is mixed across work, family and personal use, or when you are not sure how to apportion the claim properly. It is also worth speaking with a registered tax agent if you are a contractor or sole trader, bought devices during the year, or want confidence your records meet ATO expectations before you lodge.

Talk To A Specialist

If you want clarity on what is generally claimable and how to document it properly, a conversation with a registered tax agent can help you sort out the grey areas without guesswork. You can enquire here: /finance/enquire?service=tax

Frequently Asked Questions

Can I claim my mobile phone bill on tax if I use it for work?

Potentially, yes — but usually only the work-related portion. The ATO generally expects you to exclude private use and keep records showing how you worked out the claim, especially if the phone is used regularly for both personal and work calls, messages or data.

Can I claim home internet if I sometimes work from home?

You may be able to claim the part of your internet cost that relates to earning income, but not the private or family portion. This can become tricky in households where multiple people use the same service, which is why apportionment and evidence are important.

Can I claim a laptop I bought for work?

Possibly, if the laptop is used to earn your income and the claim meets the relevant tax rules. The way it is claimed can depend on your circumstances, the level of work versus private use, and whether the item is treated as an immediate deduction or claimed over time.

What records do I need for phone, internet and laptop tax claims?

The ATO generally expects invoices or receipts, proof of payment, and a reasonable basis for the work-use percentage you claim. Depending on the expense, that may also include bills, usage records, diary notes or other evidence showing how you calculated the deductible portion.

Do I need a tax agent to claim these deductions?

Not always, but it can be sensible where there is mixed private use, reimbursements, multiple devices, or uncertainty about the correct treatment. Under Tax Practitioners Board rules, only a registered tax agent can charge a fee to prepare and lodge a tax return on your behalf.

Important — General Information Only

This information is general in nature only and is not personal tax or deductions advice. It does not take into account your objectives, financial situation or needs, and what you can claim depends on your specific circumstances, records and how the ATO rules apply to you. Before acting, consider your own situation and seek advice from a registered tax agent or other appropriately licensed professional. For authoritative guidance, refer to the ATO and check the Tax Practitioners Board (TPB) register if you want to confirm whether someone is a registered tax agent.

Frequently asked questions

Can I claim my mobile phone bill on tax if I use it for work?: Potentially, yes — but usually only the work-related portion. The ATO generally expects you to exclude private use and keep records showing how you worked out the claim, especially if the phone is used regularly for both personal and work calls, messages or data.
Can I claim home internet if I sometimes work from home?: You may be able to claim the part of your internet cost that relates to earning income, but not the private or family portion. This can become tricky in households where multiple people use the same service, which is why apportionment and evidence are important.
Can I claim a laptop I bought for work?: Possibly, if the laptop is used to earn your income and the claim meets the relevant tax rules. The way it is claimed can depend on your circumstances, the level of work versus private use, and whether the item is treated as an immediate deduction or claimed over time.
What records do I need for phone, internet and laptop tax claims?: The ATO generally expects invoices or receipts, proof of payment, and a reasonable basis for the work-use percentage you claim. Depending on the expense, that may also include bills, usage records, diary notes or other evidence showing how you calculated the deductible portion.
Do I need a tax agent to claim these deductions?: Not always, but it can be sensible where there is mixed private use, reimbursements, multiple devices, or uncertainty about the correct treatment. Under Tax Practitioners Board rules, only a registered tax agent can charge a fee to prepare and lodge a tax return on your behalf.
What records do I need to keep for tech expense claims?: The Australian Taxation Office (ATO) requires robust record-keeping for all tax deductions. You must keep tax invoices, proof of payment, and evidence demonstrating how you calculated the work-related percentage for mixed-use items. For mobile phone and internet, a representative four-week diary or detailed bill analysis is often sufficient to substantiate claims, especially if the work-related portion exceeds 10%.

Written by Taxwise, the Tax & Deductions specialist at Aus.Tools.