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You work at home but do not have a home work area
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http://www.ato.gov.au/businesses ... =/content/33086.htm
This means that your principal place of business is not at home, nor do you have an area or room primarily or exclusively set aside, but you conduct some business activities at home. For example, you might work for a few hours in the lounge room.
You can claim deductions for:
the cost of using a room's utilities, such as gas and electricity
business phone costs, and
the decline in value of office plant and equipment (for example, desks, chairs and computers).
You cannot claim a deduction for the following:
decline in value of curtains, carpets and light fittings, and
the cost of owning or renting the house (such as, rent, mortgage interest, insurance and rates).
If you claim a deduction on your utilities, you will have to apportion these expenses and show how you arrived at the amount you claimed as a deduction. You cannot base your claim on a floor area basis as the area is also used for non-business purposes. |
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