Disclaimer
This edited version has been archived due to the length of time since original publication.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.

You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4.

Edited version of your written advice

Authorisation Number: 1012958665359

Date of advice: 4 February 2016

Ruling

Subject: Deduction for occupancy expenses

Question 1

Can all the individual business use areas nominated in the application be claimed for occupancy expense purposes?

Answer

Yes.

Question 2

Does the Commissioner accept the calculation method you've put forward in your private ruling application?

Answer

No.

This ruling applies for the following periods:

Year ending 30 June 2016

Year ending 30 June 2017

Year ending 30 June 2018

The scheme commences on:

1 July 2015

Relevant legislative provisions

Income Tax Assessment Act 1997 Section 8-1.