You can claim the additional costs you incur as a result of running your business from home, even if you don’t have an area of your home set aside as a ‘place of business’. You can’t claim a deduction for the private use of your home facilities.

Running expenses include:

• electricity charges for heating, cooling, lighting and to run electronic items used for work
• gas charges for heating
• internet expenses
• mobile and/or home telephone expenses
• stationery and computer consumables
• cleaning costs
• the depreciation and cost of repairs of
  • equipment such as computers (or similar electronic devices), tools and machinery
  • furniture, for example, chairs, desks and bookcases
  • furnishings such as curtains, carpet and light fittings (you can only claim furnishings if you have a dedicated or separate room).

Visit ato.gov.au for information on depreciation and how to calculate depreciation deductions.