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从北到南 发表于 2014-7-31 11:22 
home office不是这样claim法的。
应该用set rate $0.34一小时。
请问我这么报不符合ATO规定么？ATO网上关于home office expenses列有以下几项。
Running costs
If you perform some of your work from a home office, you may be entitled to a deduction for the costs you incur in running it, including:
1. for home office equipment, such as computers, printers and telephones, the cost (for items costing up to $300) or decline in value (for items costing $300 or more). 这一项我报手机折旧。
2. work-related phone calls (including mobiles) and phone rental (a portion reflecting the share of work-related use of the line) if you can show you
-are on call, or
-have to phone your employer or clients regularly while you are away from your workplace
这一项我报手机费
3. heating, cooling and lighting
这一项我报电费
4. the costs of repairs to your home office furniture and fittings 这项没有
5. cleaning expenses. 这项也没有
You can use a fixed rate to claim your decline in value of home office furniture and costs for heating, cooling and lighting.To be eligible for this easy method, the area used as a home office must not be used for other purposes at the same time (for example, by other family members to watch television). The fixed rate allows you to claim the above expenses at the rate of 34 cents for each hour that you are in your home office and are using it exclusively for work-related purposes. Alternatively, you will need to retain power bills, calculate the usage of individual appliances, and calculate the decline in value of your home office furniture.
上面说的fixed rate我的理解是用来代替单独报3,4,5项的。但是并不影响1,2项。最后一句话说我也可以单独报，只要我有收据。请问我的理解正确么？ |
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