Source: Australian Tax Forum Journal Article
Published Date: 1 Dec 2018
The number of workers including employees that make use of their home to work has increased considerably in recent years. The authoritative court cases on the deductibility of home office occupancy expenses, the main ones being rent of premises and interest on home loans, were decided in a past era of work practices that differed from current work practices, including the rise of the mere contemplative (knowledge) worker. Given the extent of taxpayers with outstanding home loans (35% of Australian dwellings) and the extent of renters of homes (31% of dwellings), the deductibility issue is significant.
More by Kathrin Bain
The age of the home worker - Part 2: Calculation of home occupancy expense deductions, deduction apportionment and partial loss of CGT main residence exemption - Journal 01 Apr 2019
Matters affecting taxpayer confidentiality - Taxipedia leaks - Paper 19 May 2011
Matters affecting taxpayer confidentiality - Taxipedia leaks - Presentation 19 May 2011
The influence of alternative model tax treaties on Australian treaties - Journal 01 Mar 2011
More by Dale Boccabella
Streaming of partnership receipts to partners: An initial contribution - Journal 20 Feb 2024
Australia's denial of depreciation deductions for second-hand assets used in residential rental properties: rationales appear obscure - Journal 01 Jul 2022
Franked distributions of trusts: systematic method of allocating them and other taxable income, with analysis of defective provisions - Journal 01 Oct 2021
Myer isolated transactions doctrine (first strand) at 33-year anniversary - Journal 01 Aug 2020
The age of the home worker - Part 2: Calculation of home occupancy expense deductions, deduction apportionment and partial loss of CGT main residence exemption - Journal 01 Apr 2019
Recording entitlement rule in trust streaming provisions allows for creation of mismatches - Journal 01 Apr 2016
Pattern of distributions test for discretionary trusts: Defects reveal questionable policy design and implementation - Journal 01 Aug 2015
Defective pattern of distributions test guarantees revenue loss usage - Journal 01 Oct 2014
Extinguishment of tax attributes (eg losses) on death under Australia's income tax is anomalous and inequitable - Journal 01 Sep 2013
Sorry, this is subscriber only content.
To gain access to this material and much more - Subscribe Now.
(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).
Already a Subscriber? Login now
Already a Subscriber? Login now
Details
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
Tags