Private ruling: Division 40 - roller room
Date of advice: 4 February 2026
Published: 30 March 2026
Ruling period: Year ended 30 June 20YY | Year ended 30 June 20YY | Year ended 30 June 20YY
Date scheme commenced: DD MM YYYY

Ruling: Q1: Are you entitled to a deduction for the decline in value of a roller room you purchased to work from under Division 40 of the Income Tax Assessment Act 1997 (ITAA 1997)? | A1: Yes. The roller room is a depreciating asset, and you can claim a deduction for its decline in value under Division 40 of the ITAA 1997. For the effective life of a portable structure refer to the Legislative Instrument LI 2025/20.

Relevant facts and circumstances: On DD MM YYYY, you commenced full-time employment as a consultant with your employer. You were required to work from home (WFH) for a period. XX out of XX physical offices were closed and your employer had more staff than spaces. On DD MM YYYY, you entered a hybrid WFH agreement with your employer where you work a XX day fortnight, where X of those shifts are worked from your home address. Due to your family and working hours, you do not find it suitable to work from inside your home. Your home is situated on a river and has been subjected to flooding on several occasions. Previous flooding has resulted in loss of connection to services such as electricity and internet. On DD MM YYYY, you purchased a roller room to be used exclusively as your home office when working from home. The roller room is a prefabricated office. The roller room was purchased for $XX. The roller room is on a registered trailer and can be relocated immediately if necessary. The roller room has air con, lighting and connection to the internet.

Relevant legislative provisions: Income Tax Assessment Act 1997 Division 40