[LINK] Working at home

David dlochrin at aussiebb.com.au
Wed Aug 4 11:40:03 AEST 2021

On 2021-08-04 09:49, Karl Auer wrote:

> The principle is very simple: Any activity, asset, service or utility that benefits the employer should be paid for by the employer. If I'm using my own space, chairs, tables, heating, lighting, power, Internet etc in the service of my employer's interests, the employer should be paying for them (or at least for a reasonable share of them).

Surely genuine out-of-pocket expenses are allowable personal tax deductions whether or not a taxpayer is a salaried employee, self-employed, or both (?).  That used to include such things as the cost of a home-office, ISP charges, and IT&C equipment, and was based on the proportion of each resource used for producing income.

For example, someone using one 25 m² room in a house of 200 m² as an office for 20% of the time and paying rent of $R p.a. could claim a floor-space deduction of (20% * 25/200 * R) dollars.  In the Sydney property market, that amount could be significant.

It's particularly relevant in the case of part-time academic staff who may be required to spend weeks at a time marking student submissions, planning lectures & tutorials, etc.

On 2021-08-04 08:44, Tom Worthington wrote:
> Finally, back to something on topic for Link! ;-)

Well, I suppose tax accounting is probably closer... (:-)
David Lochrin

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