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RAVI7909(Initiate)Initiate
7 Aug 2025

Hi ATO Community,

I live in a residential rental unit (called Charlie Parker) that includes access to a co-working space on a separate floor (Level 2), which I regularly use when working from home. This co-working space is only accessible to residents in the building and is part of the amenities included in the overall rent.

I do not have a separate lease or itemised rent amount for this space — it's included in the overall rental agreement for the unit. The space is shared by all residents and is not exclusively used by me.

Given that I use this space regularly for WFH purposes, am I eligible to claim any portion of my rent under the actual cost method for WFH expenses? If so, how should I approach apportioning the rent when the cost is not separately itemised?

Thanks in advance for your guidance.

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2 replies
161 views
2 replies

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Taxduck(Taxicorn)Taxicorn
7 Aug 2025

Eligibility

"To claim working from home expenses, you must:

  • be working from home to fulfil your employment duties, not just carrying out minimal tasks, such as occasionally checking emails or taking calls
  • incur additional running expenses as a result of working from home
  • have records that show you incur these expenses."

Do you incur additional running expenses? If not then you aren't eligible to claim.

See what running expenses are

Working from home expenses | Australian Taxation Office

Rent is an occupancy expense, not a running expense.

YEP(Devotee)Devotee
7 Aug 2025

am I eligible to claim any portion of my rent under the actual cost method for WFH expenses?


No. Unless part of a residence is set aside exclusively for the carrying on of a business by a self employed person or where part of the home is used as a taxpayer's sole base of operations for income producing activities (e.g., where no other work location is provided to an employee by an employer).


ATO Ruling 93/30 para 4

https://www.ato.gov.au/law/view/document?DocID=TXR/TR9330/NAT/ATO/00001

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Can I claim WFH expenses for shared co-working space in my residential building? | ATO Community