Expenses incurred by employee on behalf of the company

Key requirements

The company normally needs invoices in its own name, but can establish that an employee received the supply as its agent using reimbursement evidence and business-expense accounting. Registration, business use, taxable or qualifying out-of-scope attribution and blocked-expense conditions still apply. Only the business portion is claimable, even if the employer reimburses the entire personal phone bill. Partial reimbursement normally limits the claim proportionally. Where business and private mobile use are difficult to determine, the source permits a concession: full reimbursement uses 4/7 of the GST; partial reimbursement uses the lower of 9/109 of the reimbursement or 4/7 of the bill’s GST at the current rate. Keep the calculation and evidence rather than treating every employee expense as wholly business.