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1. Yes, you shallbe able to claim running expenses. An apportionment shall be made based on the pattern of use, a particular formula or other reasonable estimates relevant to the type of expense incurred. You need to maintain proper records that explain how the estimates were calculated and supporting documentation of the actual costs incurred. Apportionment can be made based on floor area, time, etc.
2. To be eligible for the dependant parent tax offset, the following must apply:
--- you must contribute to the maintenance of a person; and
--- that person must be your parent or the parent of your spouse; and
--- that person must be a resident of Australia for tax purposes.
If the tax ofifice accept that your parents are Australian residents for tax purposes, then you shall be ale to caim. However if you maintained your parents for less than 365 days during the 2013 tax year. Your tax offset needs to be apportioned for the number of days in Australia/365
It is alo likely your parents will fail to satisfy the residency requirement which is a pre-condition of the claim for dependant parent tax offset. If this is the case, then you cannot claim a tax offset for your parents as they were not residents of Australia.
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