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Re: Deducting costs for furniture as an employee for work at home set up

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Initiate

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Replies 5

In FY 2018-19 I purchased a floor protector ($27.99), standing desk ($210.00) and swivel chair ($249.00) for working at home. I was living in a shared flat and we had a study and I used this set up to do work from home.

 

Am I able to claim the sum of these items ($486.99) as a duduction even though I was an employee?

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Devotee

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Check out this page https://www.ato.gov.au/Individuals/Income-and-deductions/Deductions-you-can-claim/Home-office-expens...

If you work from home, you can claim the work-related proportion of your running expenses. These include:

home office equipment including computers, printers, telephones and furniture and furnishings. You can claim the
full cost for items up to $300
decline in value for items over $300
5 REPLIES 5
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Best answer

Devotee

Replies 4

Check out this page https://www.ato.gov.au/Individuals/Income-and-deductions/Deductions-you-can-claim/Home-office-expens...

If you work from home, you can claim the work-related proportion of your running expenses. These include:

home office equipment including computers, printers, telephones and furniture and furnishings. You can claim the
full cost for items up to $300
decline in value for items over $300
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Initiate

Replies 3

Hi Biggiesmalls, thanks for the answer.

 

The most expensive item was the swivel chair @ $249 which is below $300 however all the items together exceed $300. Would I add all the items together ($486.99) and deduct this from my income or apply depreciation to all of them?

I've looked at the depreciation tool and it seems fairly simple how to use.

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Community Manager

Replies 2

Hi @Tom26781,

 

You would apply the $300 rule to each item individually rather than adding them together so you shouldn't need to depreciate them if the highest value item is under $300.

 

Hope this helps! Thanks @NateATO

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Thanks @NateATO. So, as an employee (i.e. someone who has a desk provided by a workplace but works at home ca 30% of working hours and a few hours outside of working hours), would I claim the whole lot as a deduction ($486.99) or a reasonable proportion?

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Community Manager

Replies 0

Hi @Tom26781,

 

If you only used the items for work and no private use then you could claim the full amount but if you use them for private use as well then you need to work out your work vs private use percentage.

 

For example if you calculate you use your home office equipment worth $100 for 60% work use and 40% private then you could claim the work-related portion of those costs which would be $60.

 

Have a look at this page on our website about home office expenses and scroll down to the section on running costs which goes over the two different methods for claiming home office expenses and what records you need to keep in order to claim. There is another method where you can claim a fixed rate of 52c per hour worked from home you work from home that is covered on that page as well which you may be interested in.

 

Hope this helps and let us know if you have any other questions! Thanks @NateATO