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HKitty(Initiate)Initiate
9 June 2025

Hello there, I am confused about the definition of home based business and would like some clarification here.


In my case, I have setup a company as director (one person company). I normally work 3 days at home, 2 days at clients' locations. Regarding business registration, I put my home address as business primary location. But I do not have an area of my home set aside or used exclusively for business, I work using laptops and could work at lounge.


In my situation, is my business classfied as home-based business? Can I claim running expense of working from home as the director?

157 views
3 replies
157 views
3 replies

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Taxduck(Taxicorn)Taxicorn
9 June 2025

Business isn't home-based.

"A home-based business is one where an area of your home is set aside and used exclusively as a place of business."

Deductions for home-based business expenses | Australian Taxation Office

You can claim home office expenses on your individual tax return. (not on Company tax return)

Working from home expenses | Australian Taxation Office

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Home based business definition | ATO Community