Private ruling: Home office expenses
Date of advice: 19 October 2017
Published: March 2018
Ruling period: Year ended 30 June 2017
Date scheme commenced: 01 July 2016

Ruling: Q1: Are you entitled to claim a deduction for 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. 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.

Relevant facts and circumstances: You work from home. Your work contract stipulates that you work from home in a private workspace with a door that closes, free to extraneous noises and distractions. You have a dedicated room set up as an office. Your employer provides computer, keyboard, mouse, headset, phone, general office supplies as needed and first aid kit.

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


The advice in the Register has been edited and may not contain all the factual details relevant to each decision. Do not use the Register to predict ATO policy or decisions.