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Home-based work essentials
  
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If you carry on a home-based business (or plan to) there are particular tax issues you should know about, especially the rules for what you can claim.
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Basic topics
Deductions & home-based work
Carrying on a business at or from your home - guide
Segment partnership meeting minutes
Earning income from sources other than your business
Advanced topics
Working from home expenses
Capital gains tax & home-based work
Guide to capital gains tax concessions for small business 2011 -12
This guide provides general information about the capital gains tax (CGT) concessions available for small business and is current for the 2011-12 income year. NAT 8384.
Home-based business
Additional tax considerations for people operating a business at or from their home.
Home-based business segment partnership meeting
Minutes of the Home-based business segment partnership meeting held on 11 November 2004.
Guide to capital gains tax concessions for small business 2011 -12
This guide provides general information about the capital gains tax (CGT) concessions available for small business and is current for the 2011-12 income year. NAT 8384.
Home-based business
Additional tax considerations for people operating a business at or from their home.
Home-based business segment partnership meeting
Minutes of the Home-based business segment partnership meeting held on 11 November 2004.
Introduction to home-based work
If you carry out work relating to your business at home you may be able to claim a deduction for some of the expenses relating to the area you use for business purposes.
Non-commercial losses essentials
1. Do you make a loss from a business activity?2. Do you carry on that activity as an individual, either alone or in partnership?If you answered yes to both of these questions then you must defer that loss, unless you meet certain conditions.
Tax ruling - Deductions for home office expenses - TR93/30
Taxation ruling TR93/30
You have a home work area
Your principal place of business is not at home but you have an area, such as a study or a spare room, set aside primarily or exclusively for business activities. For example, you may have an office elsewhere but work at home after hours.
You work at home but do not have a home work area
Your principle place of business is not at home, you work at home, but do not have an area or room exclusively set aside for your business activities. You do some work at home for example in the lounge room.
Your home is the principal place of business
Information on what deductions you may claim if your home is your principal place of business.
Introduction to home-based work
If you carry out work relating to your business at home you may be able to claim a deduction for some of the expenses relating to the area you use for business purposes.
You have a home work area
Your principal place of business is not at home but you have an area, such as a study or a spare room, set aside primarily or exclusively for business activities. For example, you may have an office elsewhere but work at home after hours.
You work at home but do not have a home work area
Your principle place of business is not at home, you work at home, but do not have an area or room exclusively set aside for your business activities. You do some work at home for example in the lounge room.
Your home is the principal place of business
Information on what deductions you may claim if your home is your principal place of business.
Non-commercial losses essentials
1. Do you make a loss from a business activity?2. Do you carry on that activity as an individual, either alone or in partnership?If you answered yes to both of these questions then you must defer that loss, unless you meet certain conditions.
  
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