Private ruling: Deductibility of a smartwatch
Date of advice: 6 November 2017
Published: April 2018
Ruling period: Year ending 30 June 2017
Date scheme commenced: 1 July 2016

Ruling: Question and answer | Can a deduction be claimed for the use of a personal electronic device used in the performance of employment duties? | Yes. | You can deduct from your assessable income any loss or outgoing to the extent that it is incurred in gaining or producing you assessable income. | Based on the facts provided we consider the personal electronic device would be a valid deduction under the Income Tax Assessment Act 1997 Section 8-1.

Relevant facts and circumstances: This ruling is based on the facts stated in the description of the scheme that is set out below. If your circumstances are materially different from these facts, this ruling has no effect and you cannot rely on it. The fact sheet has more information about relying on your private ruling. You only use the personal electronic device in the performance of your duties.