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如果你是用做home office 的话,要保留相关的费用记录。基本上你用于取暖,降温和家具的折旧的费用可以用固定的费率抵扣:34 cents per hours.
但是,你这个home office 的租金,保险,贷款利息等不可以抵扣。以下是ATO 的解释:
For your home office expenses, you can:
keep a diary of the details of your actual costs and your work-related use of the office, or
use a fixed rate of 34 cents per hour for heating, cooling, lighting and the decline in value of furniture in your home office.
You can use the home office expenses calculator to work out your claim. Generally, you cannot claim a deduction for occupancy expenses such as rent, rates, mortgage interest and insurance. |
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