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maple65(Newbie)Newbie
5 Feb 2024

 Hi,


I’ve been working 100% from home through my company as a data engineer for a UK-based client but have not claimed any occupancy expenses. Neither the UK-based client nor my company have an office in Australia that I can use and therefore I have permanent office space in my rental home. This is dedicated office space that doesn’t serve any other purpose and I wouldn’t rent a home which didn’t have an appropriate space for me to do my work.


Can I claim floor-area apportioned occupancy expenses myself or can my company? Or does it not matter which does as long as myself and my company don’t both claim?


Thankyou!


Ed  

433 views
3 replies
433 views
3 replies

Most helpful response

Most helpful reply

Taxduck(Taxicorn)Taxicorn
7 Feb 2024

If you have an area set aside (i.e home office) to run your business then apportioned occupancy expenses can be claimed. Include as home office expenses along with utilities.

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Taxduck(Taxicorn)Taxicorn
6 Feb 2024

The company can't claim because they are not paying the rent. (if the lease is in your name)

This link explains deductions for a home based company.

https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/income-and-deductions-for-business/deductions/deductions-for-home-based-business-expenses/company-or-trust-home-based-business

If you are an employee of your company then you could claim home office expenses in your personal tax return.


maple65(Newbie)Newbie
6 Feb 2024

Thanks for your response! Sure, I understand that the company can't currently claim and I'd need an agreement in place between the rental provider and company for the home-office space. In everything I've read to date, it seems clear that apportioned home office expenses can be claimed (e.g. utilities) but it seems less clear when it comes to occupancy expenses (e.g. rent).


Trying to get some clarity on whether, in this situation, I could claim occupancy expenses personally or through the company (with the agreement in place, which it sounds like yes in that case). And if the company can claim then I'd have expected I could claim personally since the use case is identical?

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