Private ruling: Deductibility of home office expenses
Date of advice: 2 December 2019
Published: February 2020
Ruling period: Year ended 30 June 2019
Date scheme commenced: 01 July 2018

Ruling: Q1: Are you entitled to a deduction for home office occupancy expenses? | A1: Yes. Your home office occupancy expenses are deductible, as it is accepted the area is used exclusively for your work and the space meets the requirements detailed in Taxation Ruling TR 93/30. Further information about home office expenses can be found by searching 'QC 31977' on ato.gov.au

Relevant facts and circumstances: You are an employee. Your employee does not provide you with an office space and you are required to work from home. You rent a house with a room specifically for use as a home office.

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