Telephone Diary
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Telephone Diary
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Taxpayer's name
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Tax file number
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Year ended
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Employer (if applicable)
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Below is an example of a telephone diary that can be used to apportion input tax credits on telephone
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expenses and rental, on the basis of the following formulas:
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Local calls - creditable (business) use % =Number of outgoing businesss calls
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Total number of calls
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Rental - creditable (business) use % =
Number of incoming and outgoing business calls
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Total number of incoming and outgoing calls
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Telephone Diary
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DateBusiness callsTotal calls
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IncomingOutgoingIncomingOutgoing
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Total (A)Total (B)Total (C)Total (D)
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Creditable (business) use % for local calls (outgoing)
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Creditable (business) use % (B : D)
%
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Creditable (business) use % for rental
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Creditable (business) use % [(A + B) : (C + D)]
%
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Required to be kept for 28 days
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