Taxable allowance for cell phone 3713

I received cell phone allowance under code 3713 (taxable). Where on the tax return can I claim the expense?

You would claim the expense under depreciation in the Other Deductions section - however this would be the value of the handset/3 and apportioned for the business use of the phone, which you will have to calculate using the itemised billing statement from you cell company.

Try our depreciation calculator