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Edited version of your written advice
Authorisation Number: 1051296059101
Disclaimer
You cannot rely on this edited version in your tax affairs. You can only rely on the advice that we have given to you or to someone acting on your behalf.
The advice in the Register has been edited and may not contain all the factual details relevant to each decision. Do not use the Register to predict ATO policy or decisions.
Date of advice: 19 October 2017
Ruling
Subject: Home office expenses
Question
Are you entitled to claim a deduction for occupancy expenses in relation to your home office space?
Answer
Yes
Taxation Ruling TR 93/30 Income tax: deductions for home office expenses (TR 93/30), discusses home office expenses.
Having considered your circumstances, the Commissioner accepts that your home office is considered to have the character of a place of business. It is further accepted that the apportionment of expense incurred on a floor area basis is the most appropriate method.
Therefore you are entitled to a deduction for a portion of your occupancy expenses, under section 8-1 of the Income Tax Assessment Act 1997.
Further information on the relevant factors on Home Office Expenses generally can be found on our website ato.gov.au and entering Quick Code QC 31977 into the search bar at the top right of the page.
This ruling applies for the following period:
Year ended 30 June 2017
The scheme commences on:
01 July 2016
Relevant facts and circumstances
You work from home.
Your work contract stipulates that you work from home in a private workspace with a door that closes, free to extraneous noises and distractions.
You have a dedicated room set up as an office.
Your employer provides computer, keyboard, mouse, headset, phone, general office supplies as needed and first aid kit.
Relevant legislative provisions
Income Tax Assessment Act 1997 Section 8-1.