Question

(c)        Home Internet Access Fees

Corey pays $120 per month to an internet service provider to connect to the internet at his home in Toowong. This provides him with a total allowance of 500GB worth of data uploads and downloads per month.

Based on a three-month diary that Corey has maintained, Corey estimates that he uses an average of 75% of this data allowance accessing the firm’s intranet, checking e-mails and new sports stories as well as writing and editing stories. The remaining 25% of internet usage is attributed to his two children who use the internet to play video games, watch video clips, research for school homework and assignments and send e-mails and messages to their friends.

During the 2018 income year, Corey paid $1,440 to the ISP provider representing 12 monthly payments of $120 each. Assume that Corey did not take any annual leave during the 2018 income year and, hence, he worked for the full 12 months of the year.

-What can Corey claim in relation to his Home Internet Access Fees for the year ended 30 June 2018?

Answer 1

Total amount spend for internet data = $1440

25 % of internet usage is for personal use

then remaining 75% is not for personal use

therefore he can claim 75% of total expense foe home internet access fee for year ended 30 june -

1440 * 75% = 1080

so that Corey can claim $ 1080 for his home internet access fee