Who can claim
This deduction is available to individuals and companies.
- The expense is incurred in carrying on an existing income-producing business.
- Any private, capital or non-income-producing component is reasonably apportioned or excluded.
- The consumable is used in carrying on the business.
What you cannot claim
- Do not include private drawings or personal expenses.
- Do not treat a capital asset, improvement or acquisition cost as an ordinary operating expense.
- Private office supplies are excluded.
- A durable capital asset belongs under the asset rules rather than ordinary consumables.
- Do not separately claim stationery or computer consumables already covered by the home-business fixed rate.
How the amount is worked out
Claim the deductible business-use portion of the consumable cost, excluding stationery and computer consumables already included in a home-business fixed-rate claim.
Records the ATO expects
- Invoices
- Business-use calculation where needed
Where this rule comes from
Primary source: ATO business income and deductions (Updated 1 June 2023). Reviewed 30 July 2026. Covers the 2025-26 and 2026-27 income years.
Supporting sources:
- ATO home-based business expenses (Updated 30 June 2025)