You may be entitled to claim deductions for home expenses including a computer, phone or other electronic devices you are required to use for work purposes, as well as a deduction for running costs. As an employee, generally you can’t claim a deduction for occupancy expenses, including rent, mortgage interest, council rates and house insurance premiums. If you are an employee and required to use your computer, phone or other electronic device for work purposes, you may be able to claim a deduction for your costs. If you perform some of your job from a home office, you may be entitled to a deduction for the costs you gain in running it, including:
- for home office equipment, such as computers, printers and telephones, the cost (for items costing up to $300) or decline in value (for items costing $300 or more).
- work-related phone calls (including mobiles) and phone rental (a portion reflecting the share of work-related use of the line) if you can show you
- are on call, or
- have to call your employer or clients frequently while you are away from your workplace
- heating, cooling and lighting
- the costs of maintenance to your home office furniture and fittings cleaning expenses