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Edited version of private advice
Authorisation Number: 1051894904003
Date of advice: 13 September 2021
Ruling
Subject: Work related 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 periods:
Year ended 30 June 20XX
Year ended 30 June 20XX
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
You were employed as an Out Posted Worker in City X.
You commenced the role on mid 20XX.
Your role required you to conduct online administrative functions.
You required an office for the purpose of executing your employment duties.
The employer does not have an office available to you in your State.
You converted a percentage of your home into an office.
Your home office consisted of a desk, chair, computer system, bookcase with work related texts and materials.
You do not use the home office for any other purpose than working.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1