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Edited version of private advice
Authorisation Number: 1051863327878
Date of advice: 8 July 2021
Ruling
Subject: Work related expenses
Question
Can you claim a deduction for the cost of renting a serviced office space?
Answer
Yes. Based on the information you have provided to the Commissioner you are able to claim a deduction for the rental of the serviced office space to carry out your work activities under Section 8-1 of the Income Tax Assessment Act 1997.
This ruling applies for the following period:
Year ended 30 June 20XX
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
You work in an educational facility.
Your role with the facility has several components.
During the Covid pandemic you were instructed by your employer to work from home when the facility was closed and moved to purely online only.
You are unable to work from home.
You have rented serviced office space to be able to carry out your work duties.
The serviced office charged you a fixed monthly fee for the use of a private office space and equipment (desk, cabinets, shelving and chairs).
The fee also includes internet and access to printing, photocopying, fax etc.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1