Running expenses are the increased costs of using your home's facilities for your business activities. You can claim these expenses if you run your business from home, even if it doesn’t have the character of 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.