For individuals
Read the ruleWorking from home: fixed-rate method
A published hourly rate for eligible additional running expenses when you work from home to fulfil employment duties.
Deduction category
Home and assets tax deductions
Working from home methods, depreciating assets, capital works and home-based business costs, with the ATO rule and records beside each claim.
17 rules in this category
Each rule keeps its eligibility, exclusions, calculation, records and ATO source together. Not sure where to start? Check your eligibility in the finder.
For individuals
For individuals
Read the ruleWorking from home: actual-cost method
The work-related portion of each additional running expense incurred because you work from home.
For individuals
Read the ruleEmployee home-office occupancy review
Rent, mortgage interest, rates or home insurance only where part of an employee's home genuinely has the character of a place of business.
For individuals
Read the ruleWorking from home: separate-office cleaning
Cleaning costs for a dedicated home office where the separate-workspace conditions are met.
For individuals and companies
Read the ruleDecline in value of work assets
The yearly decline in value of depreciating assets used to earn employment or business income.
For individuals
Read the ruleLow-cost employee assets
An immediate deduction for certain depreciating assets costing $300 or less and mainly used to produce non-business assessable income.
For individuals
Read the ruleLow-value pool deduction
Decline in value of qualifying low-cost and low-value assets pooled for employment or other non-business assessable income.
For individuals and companies
Read the ruleFormer small-business pool deduction
A continuing simplified-depreciation pool deduction after the business ceases, the taxpayer stops being a small business entity or stops choosing the simplified rules.
For individuals and companies
Read the ruleBusiness depreciating assets
Decline in value of capital assets used or installed ready for use in a taxable business purpose.
For individuals and companies
Read the ruleBusiness capital works
Division 43 deductions for eligible construction expenditure on income-producing buildings and structural improvements.
For individuals and companies
Read the ruleSmall-business instant asset write-off
A potential immediate deduction for the business-use portion of eligible assets under the small-business simplified-depreciation rules.
For individuals and companies
Read the ruleSmall-business general pool
Pooled depreciation for eligible small-business assets that are not immediately written off.
For individuals and companies
Read the ruleWater facilities, fencing and fodder storage assets
Specific primary-production capital allowances for qualifying water facilities, fencing assets and fodder storage assets.
For individuals and companies
Read the ruleHorticultural plants and grapevines
Decline in value of eligible horticultural plants and grapevines used in a primary production business.
For individuals and companies
Read the ruleRural electricity and telephone connections
Specific capital deductions for qualifying electricity supply or telephone line expenditure connected with eligible rural income-producing land.
For individuals
Read the ruleHome-based business running expenses
Additional home-business running costs calculated with the 70-cents-per-hour fixed-rate method or the actual-cost method.
For individuals
Read the ruleHome-based business occupancy expenses
Occupancy costs where part of a home has the character of a place of business.
For companies
For individuals and companies
Read the ruleDecline in value of work assets
The yearly decline in value of depreciating assets used to earn employment or business income.
For individuals and companies
Read the ruleFormer small-business pool deduction
A continuing simplified-depreciation pool deduction after the business ceases, the taxpayer stops being a small business entity or stops choosing the simplified rules.
For individuals and companies
Read the ruleBusiness depreciating assets
Decline in value of capital assets used or installed ready for use in a taxable business purpose.
For individuals and companies
Read the ruleBusiness capital works
Division 43 deductions for eligible construction expenditure on income-producing buildings and structural improvements.
For individuals and companies
Read the ruleSmall-business instant asset write-off
A potential immediate deduction for the business-use portion of eligible assets under the small-business simplified-depreciation rules.
For individuals and companies
Read the ruleSmall-business general pool
Pooled depreciation for eligible small-business assets that are not immediately written off.
For individuals and companies
Read the ruleWater facilities, fencing and fodder storage assets
Specific primary-production capital allowances for qualifying water facilities, fencing assets and fodder storage assets.
For individuals and companies
Read the ruleHorticultural plants and grapevines
Decline in value of eligible horticultural plants and grapevines used in a primary production business.
For individuals and companies
Read the ruleRural electricity and telephone connections
Specific capital deductions for qualifying electricity supply or telephone line expenditure connected with eligible rural income-producing land.
Browse all deductions or find the ones that match your situation.