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Edited version of private advice
Authorisation Number: 1052170485471
Date of advice: 29 September 2023
Ruling
Subject: Work-related home office expenses
Question
Can I claim working from home office expenses using the Revised fixed rate method?
Answer
Yes. You meet the conditions for claiming home office expenses using the Revised fixed rate method.
Working in another country is not an impediment to using the Revised fixed rate method to calculate your home office expenses claim.
This ruling applies for the following period:
Year ended 30 June 20XX
The scheme commenced on:
1 July 20XX
Relevant facts and circumstances
You commenced working in Australia for your Australian employer on 15 June 20XX.
You are a permanent resident visa holder and earn your main income from your Australian employer who is located in Australia.
Your salary and wages are deposited into your Australian bank account.
You temporarily returned to your citizenship country on 1 March 20XX for personal reasons and have been working remotely from your home/place of residence there for your Australian employer.
Your Australian employer does not have an office or any presence in that country.
The duties you perform working in that country are:
- Validating online surveys.
- Review and brief team members on the online survey projects assigned to you.
- Running data processing and validation on a statistical software.
- Liaising with colleagues and clients regarding all aspects of online survey projects.
Relevant legislative provisions
Income Tax Assessment Act 1997 Section 8-1