Quick answer
FIFO workers can claim the work-related portion of their phone and internet use.
You cannot claim personal use. The ATO requires a reasonable percentage based on actual work usage (calls, apps, roster communication, training, or job tasks).
Real FIFO example
Example: A diesel fitter receives roster changes, safety alerts and permit photos on his personal phone while on swing. Over a 4 week period, around 35% of total usage is work related. Only that portion of the phone bill is deductible because the remaining usage is private.
Why phone and internet are deductible
Unlike meals or accommodation, a phone is a tool used to earn income.
If your employer requires you to:
• receive roster updates
• communicate with supervisors or crews
• access safety systems or training apps
• complete reports or permits
• check emails or job instructions
Then part of your phone bill becomes a work expense.
How to calculate your claim (ATO method)
You must work out a usage percentage.
Method 1 — 4 week logbook (recommended)
Track for 4 weeks:
• work calls
• work messages
• work app usage
• total phone usage
Example:
Work use = 3 hours per week
Total use = 10 hours per week
You can claim 30% of your bill
Method 2 — Itemised bill
If your provider shows calls:
Work calls ÷ total calls = claim %
Method 3 — Internet data usage
If you use your home internet for inductions or training:
Estimate the work percentage only(ATO accepts reasonable estimates)
What you CAN claim
You may claim the work-related portion of:
• mobile phone plan
• prepaid credit
• data usage
• internet plan (home or portable Wi-Fi)
• work apps or subscriptions required for the job
What you usually CANNOT claim
You cannot claim:
• streaming
• social media
• personal browsing
• gaming
• family usage
• employer reimbursed costs
Phone purchases (depreciation rules)
Under $300
Claim full amount in one year
Over $300
Claim decline in value over multiple years
Only the work percentage is deductible.
Example:
$1,200 phone
30% work use
Claim = $360 total over its life
Bundled plans (phone + internet)
You must separate work and private use.
ATO rule: You only claim the portion directly related to earning income.
When FIFO workers commonly qualify
You are likely eligible if you:
• receive shift changes by phone
• communicate with supervisors
• complete online inductions
• submit digital paperwork
• use authentication or safety apps
• access company portals
Related FIFO deductions
Many workers overlook other work-related deductions connected to communication and job equipment.
For example you may also need to understand laundry and uniforms, meals and accommodation rules, or travel between worksites depending on your situation.
Record keeping requirements (ATO)
Keep:
• bills
• receipts
• logbook (4 weeks)
• work usage explanation
No records = claim denied.
FAQ
Can FIFO workers claim their whole phone bill?
No. Only the work-related percentage.
Can I claim if my employer messages me?
Yes — that is considered work use.
Can I claim my home Wi-Fi?
Yes, but only the work portion.
Do I need a logbook every year?
No — only when usage changes significantly.
Summary
FIFO workers can claim phone and internet expenses when used for work purposes.
The claim must be based on a reasonable percentage and supported by records. Personal usage is never deductible.
Related FIFO deduction guides
You may also want to read:
• Complete FIFO Tax Deductions List – a full list of what FIFO workers can and cannot claim
• FIFO tools and equipment deductions – claiming work tools and gear
• FIFO laundry and uniform deductions – claiming the cost of cleaning work clothing