Some of your expenses may be used for both business and private use. You can only claim a deduction for the business portion of the expense – this is called apportionment. For example, if you use your smartphone 40% of the time for ride-sourcing and the rest of the time for private use, you can only claim a 40% deduction for the phone bill.

You will need to show how you calculated your business and private use expenses.

Common ways of showing this include:

• keeping diary entries of specific usage throughout the year
• claiming expenses from an itemised bill.