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Edited version of private advice
Authorisation Number: 1052243331017
NOTICE
This edited version has been found to be misleading or incorrect. It does not represent the ATO’s view of the relevant law.
This notice must not be taken to imply anything about:
● the binding nature of the private advice issued to the applicant
● the correctness of other edited versions.
Edited versions cannot be relied upon as precedent or used for determining how the ATO will apply the law in other cases.
Date of advice: 19 April 2024
Ruling
Subject: Work related expenses
Question
Are you entitled to a deduction for home occupancy expenses for the relevant period for a percentage of the floor area of your house?
Answer
Yes.
Based on the information provided to the Commissioner you can claim home occupancy expenses for the relevant period for a portion of the floor area of your home under section 8-1 of the Income Tax Assessment Act 1997.
You used a spare room in your home which would generally be used as a bedroom as your workplace for the period.
The room you used was used almost exclusively for work purposes.
The room was used by you and your spouse to store personal household items which you used every now and then.
The primary use of the room was as your office to conduct your employment duties.
This ruling applies for the following period:
Year ending 30 June 20XX
The scheme commenced on:
1 July 20XX
Relevant facts and circumstances
You are employed by Employer Z.
You and your spouse moved from City Z to City Y for your spouse's work.
Employer Z does not have an office in City Y.
You were required to work from home in City Y for Employer Z.
You used a spare bedroom in the house as your office.
The room was set up with your desk, laptop, and monitors.
You and your spouse had personal and household items stored in the room.
You and your spouse would enter the room to retrieve items when needed from time to time.
The room did not have a bed or wardrobes in it.
You used a percentage of the floor area of the house as your office space.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1