Private ruling: Home office running and occupancy expenses
Date of advice: 19 August 2019
Published: October 2019
Ruling period: Year ended 30 June 20XX | Year ending 30 June 20XX | Year ending 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Can you claim a deduction for running and occupancy expenses in relation to your home office space? | A1: Yes Taxation Ruling TR 93/30 Income tax: deductions for home office expenses (TR 93/30), discusses home office expenses. Where a home office has the character of a place of business, a proportion of running costs and occupancy costs can be claimed as a deduction. Having considered your circumstances, the Commissioner accepts that you are entitled to a deduction for the running and occupancy expenses under section 8-1 of the Income Tax Assessment Act 1997 . Further information on working from home and home office expenses can be found by searching QC 31977 and QC 23624 on ato.gov.au

Relevant facts and circumstances: You are an employee of a Country A based company which brings Country A students to Australian Universities . Your employer took over the operations of your previous employer. Your employer does not provide office space for staff. Your home office is not used for any other purpose. Your duties include student and partner interaction by phone, email and online meeting tools in addition to face to face meetings/interactions.

Relevant legislative provisions: Income tax Assessment Act 1997 Section 8-1