Private ruling: Occupancy expenses
Date of advice: 11 September 2020
Published: October 2020
Ruling period: Year ended 30 June 20XX | Year ending 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are you entitled to claim a deduction for occupancy expenses incurred in relation to your home office? | A1: Yes. Your employer does not provide you with a work location. Your home office is the sole base of operations for your income producing activities and you use this office exclusively for your employment. As your home is being used for both income producing and private purposes you will need to apportion your expenses. Information about the occupancy expenses you are entitled to claim and methods for apportioning those expenses can be found in Taxation Ruling TR 93/30 Income tax: deductions for home office expenses which is available in the Legal Database on ato.gov.au .

Relevant facts and circumstances: You are employed full time. You rent a home which has a separate home office from the family area. The home office has a separate entrance from the main family area and can be used for visiting clients and team members. Your home office has been equipped with computers and a video conferencing device to allow you to engage with clients and team members and is used exclusively for work purposes. Your employer has confirmed that you are not provided with a work location and are required to work from home.

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