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Edited version of private advice
Authorisation Number: 1051615103304
Date of advice: 2 December 2019
Ruling
Subject: Deductibility of home office expenses
Question
Are you entitled to a deduction for home office occupancy expenses?
Answer
Yes.
Your home office occupancy expenses are deductible, as it is accepted the area is used exclusively for your work and the space meets the requirements detailed in Taxation Ruling TR 93/30. Further information about home office expenses can be found by searching 'QC 31977' on ato.gov.au
This ruling applies for the following period:
Year ended 30 June 2019
The scheme commences on:
01 July 2018
Relevant facts and circumstances
You are an employee.
Your employee does not provide you with an office space and you are required to work from home.
You rent a house with a room specifically for use as a home office.
Relevant legislative provisions
Income Tax Assessment Act 1997 Section 8-1