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Edited version of your written advice
Authorisation Number: 1051454899425
Date of advice: 16 November 2018
Ruling
Subject: Deductibility of occupancy expenses
Question
Can you claim a deduction for rental expenses in respect of your home, where you undertake your family day care business?
Answer
No. You do not satisfy the relevant requirements contained in Taxation Ruling TR 93/30 Income tax: deductions for home office expenses, for your home to characterise as a place of business. Further information on working from home can be found by searching ' QC 31977’ and ‘QC 23624' on ato.gov.au
This ruling applies for the following period:
Year ended 30 June 2019
The scheme commences on:
1 July 2017
Relevant facts and circumstances
You carry out a Family Day Care business from your home.
The children in your care have access to the all areas of the house, and there is no area dedicated to, or exclusively used for, conducting the Family Day Care business.
When other members of your family are present, including your own children, they use the same areas as the Day Care children.
You do not have signage to identify your house as a business.
You incur rental expenses for your home.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1
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