Home office expenses

You may be entitled to claim deductions for home expenses including a computer, phone or other electronic devices you are required to use for work purposes, as well as a deduction for running costs.

As an employee, generally you can't claim a deduction for occupancy expenses, including rent, mortgage interest, council rates and house insurance premiums.

Claiming a computer, phone or other electronic device as a work-related expense

If you are an employee and required to use your computer, phone or other electronic device for work purposes, you may be able to claim a deduction for your costs.

See also:

Running costs

If you perform some of your work from a home office, you may be entitled to a deduction for the costs you incur in running it, including:

  • for home office equipment, such as computers, printers and telephones, the cost (for items costing up to $300) or decline in value (for items costing $300 or more)
  • work-related phone calls (including mobiles) and phone rental (a portion reflecting the share of work-related use of the line) if you can show you
    • are on call, or
    • have to phone your employer or clients regularly while you are away from your workplace
  • heating, cooling and lighting
  • the costs of repairs to your home office furniture and fittings
  • cleaning expenses.

See also:

Records you must keep

You must keep records of home expenses, such as:

  • receipts or other written evidence of your expenses, including receipts for depreciating assets you have purchased
  • diary entries you make to record your small expenses ($10 or less) totalling no more than $200, or expenses you cannot get any kind of evidence for, regardless of the amount
  • itemised phone accounts from which you can identify work-related calls, or other records, such as diary entries (if you do not get an itemised account from your phone company)
  • a diary you have created to work out how much you used your equipment, home office and phone for business purposes over a representative four-week period.

See also:

Last modified: 24 May 2016QC 31977