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What constitutes wear and tear?

Posted 15 July 2014

If you are a salaried employee, what constitutes 'wear and tear' of your personal assets used for work use?

If I receive and make work phone calls on my cell phone (which was received on a cellphone contract), can I claim the value of the cellphone under wear and tear?

If I paid cash for my car and use the car to drive to meetings for work, can I deduct a portion of the car's value under wear and tear?

TaxTim Marc TaxTim Marc said:
15 July 2014 at 22:32

Do you receive a travel allowance for driving to work, or reimbursive allowance? Is it in your contract that you use your car or cell phone for work purposes?

Nick said:
21 July 2014 at 8:51

I do receive reimbursements of kilometres travelled, however my contract does not state that I need a vehicle or cellphone for work purposes.

TaxTim Marc TaxTim Marc said:
21 July 2014 at 12:45

If you received reimbursements then the wear and tear has been calculated in that per KM rate so you cannot claim wear and tear.

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