Reviewed for the 2026 tax content update. This is general information for Australian firefighters and emergency service workers. A deduction generally needs to be work-related, paid by you, not reimbursed, and supported by records. For official occupation guidance, see the ATO fire fighters guide.
Quick answer
Firefighters may be able to claim the work-related portion of phone and internet costs used for roster access, work communication, training or required administration.
Union fees connected with employment may also be deductible when you paid them yourself and were not reimbursed.
Phone use
If you use your personal phone for work communication, call-outs, roster changes, supervisor contact or required administration, only the work-use portion should be considered.
Do not claim the whole bill unless the phone is genuinely used only for work, which is uncommon for a personal mobile.
Internet use
Home internet may have a work-related portion where you use it for online training modules, required work systems, email or administrative tasks connected with your firefighting role.
Private streaming, family use and personal browsing need to be excluded through a reasonable percentage or usage method.
Union and professional fees
Union fees and professional association fees connected with your employment may be deductible. Keep annual statements or receipts showing the amount paid.
If your employer reimburses the cost, or if the fee is not connected with earning your income, it generally should not be claimed.
How to calculate work use
A representative four-week diary can help support a phone or internet percentage. Itemised bills, roster evidence and notes about required work systems can also help.
The calculation should be believable. A simple note explaining the method is often more useful than a rounded percentage with no evidence.
- Phone and internet bills.
- A short work-use diary or calculation notes.
- Screenshots or records of required work systems where relevant.
- Union fee statements or receipts.
Common mistakes
- Claiming 100% of a personal phone or home internet bill.
- Using the same percentage every year without checking actual work use.
- Claiming reimbursed union or subscription costs.
- Keeping no notes showing how the work-use percentage was calculated.
Common questions
Can I claim my whole phone bill?
Usually no. You should only claim the work-related portion and keep a reasonable basis for the percentage used.
Are firefighter union fees deductible?
Union fees connected with your employment may be deductible when you paid them and were not reimbursed.
Can firefighters claim internet used for online training?
Possibly, where the training relates to current work duties and you keep a reasonable work-use calculation.
What records support phone and internet claims?
Keep bills, usage diaries, itemised call records where useful, and notes explaining how you calculated the work percentage.
Need help applying this to your return?
FirefightersTax can review your circumstances, records and work-related expenses before lodgement.
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