1051672079718 | Legal database

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This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law.

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Edited version of private advice

Authorisation Number: 1051672079718

Date of advice: 7 May 2020

Ruling

Subject: Rental expenses

Question

Are your rental expenses an allowable deduction?

Answer

Yes.

Taxation Ruling TR 93/30 Income tax: deductions for home office expenses (TR 93/30), discusses home office expenses. Where a home office has the character of a place of business, a proportion of occupancy costs can be claimed as a deduction.

Having considered your circumstances, the Commissioner accepts that you are entitled to a deduction for your rental expenses under section 8-1 of the Income Tax Assessment Act 1997.

This ruling applies for the following periods:

Year ending 30 June 20XX

The scheme commences on:

1 July 20XX

Relevant facts and circumstances

You have worked for your employer since 1 June 20XX.

You are paid for XXhrs pw.

Your home office is a place of business XXwks per financial year (as you take Xwks annual leave pa).

You need a place of business - requirement inherent in the nature of your duties.

Your employer does not have a work premises, therefore you have to work from home, as no alternative.

The office phone is located at your home and paid for by your employer.

Your employer provides monthly business internet package.

Your employer provides laptop, printer/scanner & iPad to carry out your work.

You use an area of your home (bedroom 2 as a home office) exclusively for carrying out your work.

You reside alone.

There is no signage as you live in high rise apartment.

Due to the nature of your work and your personal safety, your residential address is not publicly advertised.

You hold regular meetings (min 1pw) at your home for clients.

Meetings are held at your home, normally in your home office (depending on number of attendees and space allowing).

Relevant legislative provisions

Income Tax Assessment Act 1997 (ITAA 1997)section 8-1

TR 93/30

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