A deduction can be claimed if computer is being used to help you earn your income. Depending on whether the computer is used for private or work purposes the amount can be claimed. For example, if you use a computer half of the time, only 50% of deduction can be claimed.

It is better to keep record of computer used for personal and work related activities so that when requested you can show how you apportioned the amount of private use and work related use.

Employees – Work-related expenses

Employees can claim their computer costs to the extent that they directly relate to the earning income from their employment.

All non-business taxpayers can claim a full deduction if the computer (or laptop or software) costs no more than $300. Where the cost is more than $300 then the depreciation formula must be used to calculate the percentage tax deductible amount.

Written evidence is not required for the small claims that can be included in the $300 minor expenses limit. However, if there is high cost of computers, evidence of expenditure is required in the form of receipts or diary.

Such work-related claims, also encompass deductions for associated expenses such as internet usage, loan interest (on the purchase cost) and repairs.

Source: ATO

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